f'k{kd funsZf'kdk % okf.kT;ek/;fed f'k{kk e.My] e/;izns'k] Hkksiky

ek/;fed f'k{kk e.My] e/;izns'k] Hkksikyek/;fed f'k{kk e.My] e/;izns'k] Hkksikyek/;fed f'k{kk e.My] e/;izns'k] Hkksikyek/;fed f'k{kk e.My] e/;izns'k] Hkksikyek/;fed f'k{kk e.My] e/;izns'k] Hkksiky

f'k{kd funsZf'kdk % okf.kT;f'k{kd funsZf'kdk % okf.kT;f'k{kd funsZf'kdk % okf.kT;f'k{kd funsZf'kdk % okf.kT;f'k{kd funsZf'kdk % okf.kT;

iqLrikyu o ys[kkdeZiqLrikyu o ys[kkdeZiqLrikyu o ys[kkdeZiqLrikyu o ys[kkdeZiqLrikyu o ys[kkdeZd{kkd{kkd{kkd{kkd{kk&&&&&11

2007&082007&082007&082007&082007&08

{ 144 }

iz'u&i= CywfizUViz'u&i= CywfizUViz'u&i= CywfizUViz'u&i= CywfizUViz'u&i= CywfizUVBLUE PRINT OF QUESTION PAPER

ijh{kk % gk;j lsd.Mjhijh{kk % gk;j lsd.Mjhijh{kk % gk;j lsd.Mjhijh{kk % gk;j lsd.Mjhijh{kk % gk;j lsd.Mjh

d{kk %& d{kk %& d{kk %& d{kk %& d{kk %& XI iw.kkZad %& 100 iw.kkZad %& 100 iw.kkZad %& 100 iw.kkZad %& 100 iw.kkZad %& 100

fo"k; %& iqLrikyu ,oa ys[kkdeZfo"k; %& iqLrikyu ,oa ys[kkdeZfo"k; %& iqLrikyu ,oa ys[kkdeZfo"k; %& iqLrikyu ,oa ys[kkdeZfo"k; %& iqLrikyu ,oa ys[kkdeZ le; % 3 ?k.Vs le; % 3 ?k.Vs le; % 3 ?k.Vs le; % 3 ?k.Vs le; % 3 ?k.Vs

l-l-l-l-l- bdkbZ bdkbZ bdkbZ bdkbZ bdkbZ bdkbZ ijbdkbZ ijbdkbZ ijbdkbZ ijbdkbZ ij oLrqfu"BoLrqfu"BoLrqfu"BoLrqfu"BoLrqfu"B vadokj iz'uksa dh la[;k dqy vadokj iz'uksa dh la[;k dqy vadokj iz'uksa dh la[;k dqy vadokj iz'uksa dh la[;k dqy vadokj iz'uksa dh la[;k dqyØ-Ø-Ø-Ø-Ø- vkoafVr vkoafVr vkoafVr vkoafVr vkoafVr iz'u iz'u iz'u iz'u iz'u iz'u iz'u iz'u iz'u iz'u

vadvadvadvadvad 1 vad 1 vad 1 vad 1 vad 1 vad 4 vad 4 vad 4 vad 4 vad 4 vad 5 vad 6 vad5 vad 6 vad5 vad 6 vad5 vad 6 vad5 vad 6 vad

funsZ'k %&funsZ'k %&funsZ'k %&funsZ'k %&funsZ'k %&1- iz'u Øekad 1 ls 5 rd oLrqfu"B iz'u gksxsa ftlds vUrxZr fjDr LFkkuksa dh iwfrZ] ,d

'kCn esa mRrj] esfpax] lgh fodYi rFkk lR; vlR; dk p;u vkfn ds iz'u gksxsaA izR;sdiz'u esa 5 vad fu/kkZfjr gSA

2- oLrqfu"B iz'uksa dks NksM+dj lHkh iz'uksa esa fodYi dk izko/kku j[kk tk;sA ;g fodYileku bdkbZ ls rFkk ;Fkk laHko leku dfBukbZ Lrj okys gksus pkfg,A

3- dfBukbZ Lrj & 40% ljy iz'u] 45% lkekU; iz'u] 15% dfBu iz'u

1- ys[kkadu 05 1 1 & & 1 2- ys[kkadu dh ewyHkwr 05 1 1 & & 1

ekU;rk;sa ,oa fl)kar 3- O;kolkf;d lkSns 05 1 1 & & 1 4- nSfud iath ,oa lgk;d ofg;k¡ 10 1 1 1 & 2 5- [kkrkcgh 05 1 1 & & 1 6- cSad lek/kku fooj.k 05 & & 1 & 1 7- ryiV ,oa v'kqf);ks a dk 10 4 & & 1 1

la'kk/ksu 8- fofu;e foi= ,oa izfrKk i= 05 & & 1 & 1 9- âkl ¼LFkk;h o Øekxr

nks"k i)fr½ 05 & & 1 & 110- vk;kstu o lap; 05 & & 1 & 111- foRrh; fooj.k 10 4 & & 1 112- xSj O;kikfjd laLFkkvksa esa

ys[kkadu 10 4 & & 1 113- viw.kZ ys[kksa ls [kkrs cukuk 10 4 & & 1 114- Hkkjrh; cgh[kkrk iz.kkyh 10 4 & & 1 1

;ksx ¾ ;ksx ¾ ;ksx ¾ ;ksx ¾ ;ksx ¾ 100 100 100 100 100 ¼25½¾5 ¼25½¾5 ¼25½¾5 ¼25½¾5 ¼25½¾5 05 05 05 05 05 05 05 05 05 05 05 05 05 05 05 15$515$515$515$515$5 ¾20 ¾20 ¾20 ¾20 ¾20

{ 1 }

bdkbZ&bdkbZ&bdkbZ&bdkbZ&bdkbZ&11111

ys[kkaduys[kkaduys[kkaduys[kkaduys[kkadu (Accounting)

¼ys[kkadu & & & & & vFkZ] mn~ns';] egRo o lhek,¡( ikfjHkkf"kd 'kCnkoyh & O;olkf;d lkSns]

iawth] vkgj.k] lEifRr] nkf;Ro] vkxe] [kpZ] vk;] O;; vkSj gkfu;ka] eky] Ø;] foØ;] ykxr]

ykHk] izek.kd] dVkSrh] LdU/k] nsunkj] ysunkj] izkI; vkSj ns;rk,a] vkxexr] iwathxr ,oa

vLFkfxr vkxe O;;A ys[kkadu lwpuk dh xq.koRrk ds fu/kkZjd rRo & fo'oluh;rk] lEc)rk

oks/kxE;rk o rqyukRedrkA ys[kkadu iz.kkfy;ka & bdgjk] nksgjk] jksdM+ o Hkkjrh;½

dqy vad % 05dqy vad % 05dqy vad % 05dqy vad % 05dqy vad % 05 vko';d U;wure dky[k.M % 08 vko';d U;wure dky[k.M % 08 vko';d U;wure dky[k.M % 08 vko';d U;wure dky[k.M % 08 vko';d U;wure dky[k.M % 08

izR;sd O;olk; ykHk dekus ds fy, fd;k tkrk gSA mlesa izfrfnu vusd izdkj ds ysunsu

fd;s tkrs gSa rFkk ykHk&gkfu tkuus ds fy, o"kZ ds var esa vafre ys[ks cuk;s tkrs gSSaA equ";

dh Lej.k'kfDr lhfer gS] vr% O;kikjh ;k mlds fdlh Hkh deZpkjh ds fy, ;g lEHko ugha

gksrk fd lkjs ysunsuksa dks ekSf[kd ;kn j[k ldsA blfy, izR;sd lkSns dk fof/kor ys[kk mlh

le; ¼lkSnk gksrs gh½ dj fy;k tkrk gSA cgh[kkrk vkSj ys[kkdeZ dk egRoiw.kZ fu;e Hkh gS]

^^igys fy[k] ihNs ns Hkwy iM+s dkxt ls ysA** ys[kk j[kus dk dk;Z dsoy O;olk; rd gh lhfer

ugha gSA cfYd izR;sd O;fDr] Dyc] jktdh; laLFkku] vkfn lHkh ds fy, mfpr ctfVax o

ys[kk&tks[kk j[kuk vfuok;Z ekuk x;k gSA

lk/kkj.k Hkk"kk esa iqLrikyu (Bookkeeping) vkSj ys[kkdeZ (Accountancy) dks leku

vFkksZa esa gh iz;ksx fd;k tkrk gSA fdUrq ;g nksuksa gh 'kCn ,d nwljs ls fHkUu gSa rFkk viuk

vyx&vyx fof'k"V vFkZ j[krs gSA iqLrikyu dk dk;Z lekIr gksus ds ckn gh ys[kkdeZ dk

dk;Z izkjaHk gksrk gSA iqLrikyu dk dk;Z O;kikfjd lkSnksa dks Øec) :i esa iqLrdksa esa fy[kuk

gSA ys[kkdeZ dk dk;Z fofHkUu iqLrdksa esa vafdr lwpukvksa ds vk/kkj ij O;kikj ds ykHkkykHk vkSj

foRrh; fLFkfr dk Kku djkuk gSA blds fy, foRrh; fooj.k ;k vafre [kkrs ¼O;kikj vkSj

ykHkkykHk [kkrk rFkk fpV~Bk½ cuk;k tkrk gSA blls O;kikj dh lEiw.kZ xfrfof/k;ksa vkSj vkfFkZd

fLFkfr dh tkudkjh ,d n`f"V esa gh gks tkrh gSA ys[kkdeZ dk dk;Z iqLrikyu ds vUrxZr

miyC/k djk;s x;s vkdM+ksa dk fo'ys"k.k djds foRrh; fLFkfr dk lgh Kku djkuk gS tks

uhfrxr fu.kZ; ysus esa cgqr lgk;d gksrh gSA

bl izdkj] iqLrikyu vkSj ys[kkdeZ ,d nwljs ds iwjd gSa fcuk iqLrikyu ds ys[kkdeZ

lEHko ugha gksxk rFkk fcuk ys[kkdeZ ds iqLrikyu ,d Qynk;d fo"k; ugha cu ldrkA

O;olk; ds vUrxZr ys[kkadu dqN ewyHkwr fu;eksa] ekU;rkvksa vkSj fl)kUrksa ij vk/kkfjr gksrk

gsS ftudh tkudkjh gksuk Hkh vfr vko';d gSA

{ 2 }

f'k{k.k ds mn~ns'; %&f'k{k.k ds mn~ns'; %&f'k{k.k ds mn~ns'; %&f'k{k.k ds mn~ns'; %&f'k{k.k ds mn~ns'; %&bdkbZ f'k{k.k ds i'pkr fo|kFkhZ iqLrikyu o ys[kkdeZ

Ø dk vFkZ o ifjHkk"kk,a Li"V dj ldsaxs

Ø foKku gS ;k dyk \ vkSj D;ksa \ Li"V dj ldsaxs

Ø ds dk;Z] mn~ns'; o iz.kkfy;ka crk ldasxs

Ø dk O;olk; ds fy, ewY;kadu dj ldsaxs

Ø dh ifjHkkf"kd 'kCnkoyh le>k ldsaxs rFkk

Ø dh xq.koRrk ds fu/kkZjd rRo crk ldsaxsA

izeq[k f'k{k.k fcUnq izeq[k f'k{k.k fcUnq izeq[k f'k{k.k fcUnq izeq[k f'k{k.k fcUnq izeq[k f'k{k.k fcUnq (Major Teaching Concepts) :

iqLrikyu dk vFkZ &iqLrikyu dk vFkZ &iqLrikyu dk vFkZ &iqLrikyu dk vFkZ &iqLrikyu dk vFkZ & iqLrd $ ikyuA O;olk; ds vkfFkZd O;ogkjksa dks Øec} fu;ekuqlkj

iqLrdksa esa ys[kk djukA

ifjHkk"kk,a &ifjHkk"kk,a &ifjHkk"kk,a &ifjHkk"kk,a &ifjHkk"kk,a & ^^O;kikfjd O;ogkjksa dks iqLrdksa dh ,d Ja[kyk esa fy[kus dh dyk iqLrikyu

gSA**

^^ys[kkdeZ ;k ys[kk'kkL= O;olk; ds vkfFkZd O;ogkjksa dks oSdfYid jhfr;ksa ls vkys[ku]

oxhZdj.k rFkk laf{kIrhdj.k djus dk foKku ,oa ckgjh i{kksa ls lEcU/kksa dk fu/kkZj.k] O;kikfjd

fØ;kvksa ds ifj.kkeksa dh x.kuk ,oa lgh foRrh; fLFkfr dk Kku djkus dh dyk gSA**

mn~ns'; &mn~ns'; &mn~ns'; &mn~ns'; &mn~ns'; & 1- ykHk&gkfu dk Kku] 2- lEifRr rFkk nkf;Ro dk Kku] 3- ysunkjksa o ysunkjksa

dk Kku] 4- Ø;&foØ; dk Kku] 5- ykHk&gkfu ds dkj.kksa dk Kku] 6- ys[kkadu dh =qfV;ksa

dk Kku] 7- djksa dk mfpr Hkqxrku] 8- uhfr fu/kkZj.k dk vk/kkj] 9- dkuwuh vko';drkvksa

dh iwfrZA

ys[kkdeZ ds dk;Z &ys[kkdeZ ds dk;Z &ys[kkdeZ ds dk;Z &ys[kkdeZ ds dk;Z &ys[kkdeZ ds dk;Z & 1- foRrh; fØ;kvksa dks igpkuuk (Identification)] 2- foRrh; fØ;kvksa

dks eqnzk esa ekiuk (Measurement)] 3- ys[kk djuk (Recording)] 4- oxhZdj.k (Classification)]

5- laf{kIrhdj.k (Summarization)] 6- ys[kksa dh O;k[;k (Interpretation) djuk ,oa fu"d"kZ

fudkyuk] 7- foRrh; lwpuk nsuk] 8- O;kolkf;d lEifRr;ksa dh laj{kk] 9- oS/kkfud

vko';drkvksa dh iwfrZ] 10- dj nkf;Ro dk Kku] 11- dsoy foRrh; O;ogkjksa ls lEcaf/krA

ys[kkdeZ esa fgr j[kus okyk oxZ &ys[kkdeZ esa fgr j[kus okyk oxZ &ys[kkdeZ esa fgr j[kus okyk oxZ &ys[kkdeZ esa fgr j[kus okyk oxZ &ys[kkdeZ esa fgr j[kus okyk oxZ & ¼d½ vkUrfjd % 1- O;kikj dk Lokeh] 2- izca/kd]

3- deZpkjh]

¼[k½ ckg; % 1- ysunkj (Creditors)] 2- fofu;kstd (Investors)] 3- ljdkj] 4- miHkksDrk]

5- lkekU; ukxfjdA

iqLrikyu ,oa ys[kkdeZ dyk gS ;k foKku \iqLrikyu ,oa ys[kkdeZ dyk gS ;k foKku \iqLrikyu ,oa ys[kkdeZ dyk gS ;k foKku \iqLrikyu ,oa ys[kkdeZ dyk gS ;k foKku \iqLrikyu ,oa ys[kkdeZ dyk gS ;k foKku \

vko';drkuqlkj vyx&vyx iz.kkfy;ka iz;ksx esa ykus dh lqfo/kk gksus ds dkj.k dyk rFkk

{ 3 }

fof'k"V fu;eksa ij vk/kkfjr gksus ds dkj.k foKku ekuk tkrk gSA

ys[kkdeZ dh izeq[k iz.kkfy;ka % ys[kkdeZ dh izeq[k iz.kkfy;ka % ys[kkdeZ dh izeq[k iz.kkfy;ka % ys[kkdeZ dh izeq[k iz.kkfy;ka % ys[kkdeZ dh izeq[k iz.kkfy;ka % 1- jksdM+ iz.kkyh (Cash System)] 2- bdgjk ys[kk

iz.kkyh (Single Entry System)] 3- f}&izfof"V iz.kkyh (Double Entry System)] 4- Hkkjrh;

cgh[kkrk iz.kkyh (Indian System of Accounting)

ys[kkadu dh iz.kkfy;k¡ys[kk adu dh iz.kkfy;k¡ys[kk adu dh iz.kkfy;k¡ys[kk adu dh iz.kkfy;k¡ys[kk adu dh iz.kkfy;k¡

egktuh ;k Hkkjrh; cgh[kkrk iz.kkyh vaxzsth cgh[kkrk iz.kkyh

nksgjk ys[kk iz.kkyh jksdM+ iz.kkyh Hkkjrh; cgh[kkrk iz.kkyhbdgjk ys[kk iz.kkyh

ys[kkadu dk <k¡pk ys[kkadu dk <k¡pk ys[kkadu dk <k¡pk ys[kkadu dk <k¡pk ys[kkadu dk <k¡pk (Structure of Accountin) :

lkSnk ;k O;ogkj (Transaction)

izkjfEHkd ys[kk (Original Records)

f}rh; pj.kf}rh; pj.kf}rh; pj.kf}rh; pj.kf}rh; pj.k(Second Step)

r`rh; pj.kr`rh; pj.kr`rh; pj.kr`rh; pj.kr`rh; pj.k(Third Step)

prqFkZ pj.kprqFkZ pj.kprqFkZ pj.kprqFkZ pj.kprqFkZ pj.k(Fourth Step)

iape pj.kiape pj.kiape pj.kiape pj.kiape pj.k(Fifth Step)

eq[;tuZy

Ø;cgh

foØ;cgh

jksdM+cgh

Ø; okilhcgh

izkI; fcycgh

foØ; okilhcgh

ns; fcycgh

oxhZdj.k (Classification)

[kkrkcgh (Ledger)

ryiV (Trial Balance)

vfUre [kkrs (Final Accounts)

fuekZ.k ;k O;kikj [kkrk(Manufacturing or Trading A/C)

ykHkgkfu [kkrk(Profit & Loss A/C)

vkfFkZd fpV~Bk(Balance Sheet)

fo'ys"k.k ,oa fuoZpu(Analysis & Interpretation)

izFke pj.kizFke pj.kizFke pj.kizFke pj.kizFke pj.k(First Step)

↓ ↓

↓↓ ↓

↓↓

↓↓↓↓ ↓ ↓ ↓ ↓

↓↓

↓↓

↓

↓ ↓ ↓

{ 4 }

ys[kkadu ds ykHk ;k egRo %ys[kkadu ds ykHk ;k egRo %ys[kkadu ds ykHk ;k egRo %ys[kkadu ds ykHk ;k egRo %ys[kkadu ds ykHk ;k egRo % 1- O;kolkf;d fØ;kvksa dk lEiw.kZ ys[kk] 2- ykHkkykHk o

foRrh; fLFkfr dk Kku] 3- O;olk; ds fu;kstu o fu;=a.k esa lgk;rk] 4- O;olk; ds ys[kksa

dk rqyukiw.kZ v/;;u laHko] 5- oS/kkfud vko';drkvksa dh iwfrZ] 6- ysunkjksa ;k nsunkjksa ls er

fHkUurk gksus ij izek.k] 7- O;kikj ds foØ; ij mfpr ewY;] 8- [;kfr dk mfpr ewY;kadu]

9- O;kolkf;d lEifRr;ksa dh laj{kk] 10- mfpr dj fu/kkZj.k o HkqxrkuA

ys[kkadu dh lhek,a %ys[kkadu dh lhek,a %ys[kkadu dh lhek,a %ys[kkadu dh lhek,a %ys[kkadu dh lhek,a % 1- dsoy lhfer foRrh; lwpuk dh izkfIr] 2- vkadMs+ ewd] 3- dsoy

ys[kksa dk iksLVekVZe] 4- xq.koRrkiw.kZ rF;ksa dh mis{kk] 5- izcU/k ds fofHkUu Lrjksa ds fy,

vko';d lwpuk dk vHkko] 6- fn[kkoVh foRrh; fLFkfr] 7- vuqi;ksxh lEifRr;ka Hkh fn[kkbZ

tk ldrh gSaA

lhekvksa dk fuEu izdkj oxhZdj.k Hkh fd;k tk ldrh gS %&

¼d½ fl)kUrksa ds lEca/k esa lhek,a % 1- iw.kZ laxzg dk vHkko] 2- fl)kUrksa ij erSD; dk vHkko]

3- fl)kUrksa ds izfrikyu esa vUrjA

¼[k½ LokHkkfod lhek,a % 1- dsoy ekSfnzd O;ogkjksa dk gh ys[kk] 2- Hkfo"; dk vuqeku ugha

yxk;k tkuk] 3- ,sfrgkfld vfHkys[ku] 4- ys[kkfof/k esa tksM+rksM (Manipulation) dh

lEHkkoukA

vkn'kZ ys[kkadu iz.kkyh ds xq.k %&vkn'kZ ys[kkadu iz.kkyh ds xq.k %&vkn'kZ ys[kkadu iz.kkyh ds xq.k %&vkn'kZ ys[kkadu iz.kkyh ds xq.k %&vkn'kZ ys[kkadu iz.kkyh ds xq.k %& 1- vuqdwyrk 2 ljyrk 3- ykspiw.kZ 4- oSKkfud

fl)kUrksa ij vk/kkfjr 5- ferO;;rk 6- iw.kZrk 7- mn~ns';ijdA

ifjHkkf"kd 'kCnkoyh %&ifjHkkf"kd 'kCnkoyh %&ifjHkkf"kd 'kCnkoyh %&ifjHkkf"kd 'kCnkoyh %&ifjHkkf"kd 'kCnkoyh %&

¼1½ lkSnk (Transaction) : ,d vkfFkZd xkfrfof/k ftlesa oLrq ;k lsok dk nks O;fD;ksa esa ysu nsu

gksrk gSA

¼2½ iw¡th % lEifRr;ksa dk nkf;Roksa ij vkf/kD;A izdkj&LFkkbZ] py] dk;Z'khy] O;kolkf;d

iw¡thA

¼3½ vkgj.k % O;olk;h }kjk futh dk;Z gsrq O;olk; ls fudkyh xbZ jkf'k ;k ekyA

¼4½ lEifRr % O;olk; ds vf/kiR; dh ewY;oku oLrq,a A

izdkj %

1- LFkkbZ lEifRr;ka &e'khusa] QuhZpj] Hkou] vkfnA

2- pkyw (Current), pØh; (Circulating) ;k vLFkkbZ (Floating) lEifRr;ka& O;kikj

lapkyu ls lEifRr;ksa esa o`f++) ;k deh gksuk&izkI; fcy] nsunkj] jksdM+] LVkslZ]

fofu;ksx vkfnA {k;'khy] dkYifud lEifRr;kaA

3- uk'koku (Wasting) lEifRr;ka % [kku] i'kq/ku vkfnA

4- cukoVh (Fictitious) : ;g okLro essa iw¡th O;; gh gksrs gS tks /khjs&/khjs vifyf[kr

fd;s tkrs gSA tSls &izkjfEHkd O;;] foKkiu O;; vkfnA

{ 5 }

5- vewrZ (Intengible) lEifRr;ka % budk vkUrfjd ewY; rks ux.; gksrk gS fdUrq

LokfeRo ;k vf/kdkj ds dkj.k ewY; ekuk tkrk gS tSls& isVsUV] dkWihjkbV]

yhtgksYM] [;kfr] O;kikj fpUg] vkfnA

¼5½ nkf;Ro % O;olk; lapkyu esa yksxksa ls fy;k x;k m/kkjA izdkj&LFkkbZ] pkyw vkSj laHkkO;A

¼6½ vkxe (Revenues) % oLrqvksa ;k lsokvksa ds foØ; vFkok vU; enksa ¼tSls& deh'ku] NwV]

O;kt] vkfn½ ls gksus okyh fu;fer vk;A

¼7½ [kpZ (Expenses) % O;olk; esa vkxe l`tu dh izfØ;k esa fd;s x;s fu;fer HkqxrkuA

¼8½ vk; (Gain\Income) % O;olk; dh fu;fer fØ;k ds vfrfjDr vU; xfrfof/k ls vkxe

tSls &lEifÙk foØ; ls ykHkA

¼9½ O;; (Expenditure) % vk; ds l`tu vFkok lEifÙk Ø; vkfn gsrq fd;k x;k HkqxrkuA

¼10½ gkfu (Loss) : O;olk; dh ,d vof/k esa fd;s x;s [kpZ dk mlls l`ftr vkxe ij

vf/kD; vFkok /ku ;k lEifÙk dk fcuk vkxe l`ftr fd;s fouk'kA tSls&eky dh vkx

ls {kfrA

¼11½ eky (Goods) : os lHkh oLrq,a ftudk O;olk; esa O;kikj fd;k tkrk gSA

¼12½ Ø; (Purchases) & O;olk; }kjk foØ; ;k mi;ksx gsrq udn ;k m/kkj izkIr fd;s x;s

dqy eky dk ewY; A

¼13½ foØ; (Sales) % O;olk; }kjk xzkgdksa dks uxn ;k m/kkj fn;s x;s eky dk dqy ewY;A

¼14½ ykxr (Cost) % oLrq ds mRiknu vFkok foØ; gsrq O;olk; esa ykus dk dqy O;;A

¼15½ ykHk (Profit) % ,d foÙkh; o"kZ esa l`ftr vkxe dk mlls lEcaf/kr O;;ksa ij vkf/kD;A

¼16½ izek.kd (Voucher) % O;kolkf;d lkSns dh izekf.kdrk lkfcr djus okyk izi=A tSls&chtd]

jlhnA

¼17½ NwV ;k dVkSrh (Discount) % O;olk; dh ns;rkvksa esas dehA ;g nks izdkj dh gksrh gS &

¼v½ O;kikfjd NwV & foØh c<kus ds fy, eky ds fyf[kr ewY; esa dehA

¼c½ udn NwV & m/kkjh tYnh olwyus gsrq nh xbZ ns;rk esa dehA

¼18½ LdU/k (Stock) % O;olk; esa ,d le; ij foØ; gsrq miyC/k dqy eky dk ewY;A

¼19½ nsunkj (Debtor) % O;fDr QeZ ;k laLFkk ftlus O;kikj ls m/kkj eky ;k lsok [kjhnh gSA

;k udn _.k fy;k gSA

¼20½ ysunkj (Creditor) % O;fDÙk QeZ ;k laLFkk ftuls O;kikj us m/kkj eky ;k lsok Ø; dh

gS ;k udn _.k fy;k gSA

¼21½ izkI;rk,a (Recivables) % os lHkh ensa ;k [kkrs ftuls O;olk; dks /ku izkIr gksxkA

¼22½ ns;rk,a (Payables) % os lHkh enssa ;k [kkrs ftu ij O;olk; dks /ku nsuk gSA

¼23½ iawthxr O;; (Capital Expenditure) % os Hkqxrku ftuls O;olk; dh vkxe l`tu dh

{kerk c<+ tkrh gSA

{ 6 }

¼24½ vkxexr O;; (Revenue Expenditure) % os Hkqxrku tks O;olk; dh vk; l`tu {kerk dks

,d Lrj rd cuk;s j[kus gsrq fd;s tkrs gSA

¼25½ vLFkfxr vkxe O;; (Deferred Revenue Expenditure) % os Hkqxrku tks oSls rks vkxexr

gS fdUrq Hkkjh /ku O;; djus lss mlds ykHk dbZ o"kZ rd pysaxs rks mldk v&vifyf[kr

HkkxA

¼26½ Ø; okilh (Purchases Returns) % m/kkj Ø; fd;s x;s eky dh okfilh dk ewY;A

¼27½ foØ; okilh (Sales Returns) % xzkgdksa }kjk okil fd;s x;s eky dk ewY;A

¼28½ M+sfcV (Debit) % O;kolkf;d [kkrs dk cka;k i{kA

¼29½ ØsfMV (Credit) % O;kolkf;d [kkrs dk nka;k i{kA

¼30½ âkl (Depreciation) % O;kolkf;d lEifÙk;ksa ds mRiknu esas mi;ksx ls gksus okyh muds

ewY; esa dehA

¼31½ izfof"B % lkSns dk O;kolkf;d iqLrdkssa esa ys[kkA

ys[kkadu lwpuk dh xq.koÙkk ds fu/kkZjd rRo %ys[kkadu lwpuk dh xq.koÙkk ds fu/kkZjd rRo %ys[kkadu lwpuk dh xq.koÙkk ds fu/kkZjd rRo %ys[kkadu lwpuk dh xq.koÙkk ds fu/kkZjd rRo %ys[kkadu lwpuk dh xq.koÙkk ds fu/kkZjd rRo % ys[kkadu lwpuk dh os fo'ks"krk,a ftuls

mldh mi;ksfxrk vkSj cks/kxE;rk c<+ tkrh gSSA

¼v½ fo'oluh;rk & fcuk fdlh xyrh vkSj i{kikr ds lkSnks dh lgh fjiksfVZaxA

¼c½ lec)rk % le; ij lEcaf/kr lwpuk dh miyfC/kA

¼l½ cks/kxE;rk % ys[kkadu lwpuk dk bl izdkj ls izLrqfrdj.k fd mls izR;sd fgrxzkgh

vklkuh ls le>dj fu.kZ; ys ldsA

¼n½ rqyukRedrk% O;olkf;d ys[ks bl :i esas izLrqr fd;s tka; ftlls mUgsa fiNys o"kksa

o le:i O;olk; ds ys[kksa ls rqyuk dh tk ldsA

uohu 'kCnkoyh &uohu 'kCnkoyh &uohu 'kCnkoyh &uohu 'kCnkoyh &uohu 'kCnkoyh &iqLrikyu ys[kkdeZ lkSnk eky Ø; foØ; jksdM+

(Bookkeeping) (Accounting) (Transaction) (Goods) (Purchases) (Sales) (Cash)

foØ; okilh Ø; okilh lEifRr nkf;Ro iw¡th vkgj.k NwV

(Sales Returns) (Purchases Ret.) (Assets) (Liabilities) (Capital) (Drawings) (Discount)

O;kikfjd NwV udn NwV izfof"V Mwcr _.k [kkrk jgfr;k

(Trade Discount) (Cash Discount.) (Entry) (Bad Debts) (Account) (Stock)

vk; O;; vkxexr O;; iw¡thxr O;; gkfu nsunkj ysunkj

(Revenue) (Expenses) (Revenue Exp.)(Losses) (Losses) (Debtors) (Creditors)

iw¡th lap; âkl fnokfy;k

(Capital Reserve) (Depreciation) (Insolvent)

izek.kd fujLrhdj.k izkfIr Hkqxrku LokfeRo lkekU; lafpfr

(Voucher) (Writing Off) (Receipt) (Payment) (Equity) (General Reserve)

{ 7 }

lgk;d lkexzhlgk;d lkexzhlgk;d lkexzhlgk;d lkexzhlgk;d lkexzh % 1- pkd&MLVj] 2- CySd cksMZ] 3- jksyj cksMZ] 4- pkVZ ij cuh lkexzh]

5- O;kolkf;d laxBuksssa dk Hkze.k] 6- Lo;a dh lkexzh ¼cLrs½ ds mnkgj.kA

f'k{k.k dh dk;Zfof/k %&f'k{k.k dh dk;Zfof/k %&f'k{k.k dh dk;Zfof/k %&f'k{k.k dh dk;Zfof/k %&f'k{k.k dh dk;Zfof/k %&1- loZizFke fo"k; dks izLrkfor djrs gq, izR;sd vkfFkZd ysunsu dk ys[kk djus dh vko';drk

dks LFkkfir fd;k tk,xk rFkk O;kolkf;d izfr"Bkuksa esa mldh vfuok;Zrk leÖkkbZ

tk;xhA

2- iqLrikyu dk vFkZ Li"V djrs gq, bls ys[kkadu ls lEcaf/kr fd;k tk;xkA

3- blds v/;;u ls lEcfU/kr lHkh ckrksa dks ¼ifjHkk"kk,a] dk;Z] mn~ns';] lEcaf/kr oxZ] dyk

gS ;k foKku] iz.kkfy;ka] ykHk] lhek,a vkfn½ foLrkjiwoZd Li"V leÖkkuk pkfg, rkfd iwjh

ckr Nk=ksa ds efLr"d esa vPNh rjg mrj tk;sA

4- ikfjHkkf"kd 'kCnkoyh ds lHkh rRoksa dks LFkkuh; o O;ogkfjd mnkgj.k nsdj leÖkk;k

tk;xkA

5- bdkbZ ijh{kk ds ek/;e ls Nk=ksa dh fo"k;xr dfe;ksa dk irk yxk;k tk;xkA

6- uSnkfud ijh{k.k o mipkjkRed f'k{k.k ds ek/;e ls mu dfe;ksa dks mu Nk=ksa ls nwj

fd;k tk;xkA

f'k{k.k fof/k;kaf'k{k.k fof/k;kaf'k{k.k fof/k;kaf'k{k.k fof/k;kaf'k{k.k fof/k;ka % 1- O;k[;ku fof/k] 2- ifj;kstuk fof/k] 3- iz'uksRrj fof/k] 4- fcpkj&foe'kZ

fof/k] 5- izn'kZu fof/k] 6- leL;k lek/kku fof/k] vkfnA

ewY;kadu ;kstukewY;kadu ;kstukewY;kadu ;kstukewY;kadu ;kstukewY;kadu ;kstuk % d{kk esa f'k{k.k ds le; gq, fcpkj&foe'kZ] iz'uksRrj rFkk vUr esa fd;s

x;s iz'uksa] x`gdk;Z] vkfn ds ek/;e ls Nk=ksa ds vf/kxe dk irk yxk;k tk ldrk gSA bdkbZ

dh lekfIr ij yh tkus okyh bdkbZ ijh{kk (Unit Test) ls izR;sd Nk= dh =qfV;ksa vkSj

leÖkkUrj (Learning Gaps) dk Kku gks ldrk gSA fQj uSnkfud ijh{kk vkSj mipkjkRed

f'k{k.k ds ek/;e lss bls nwj fd;k tk;xkA

bdkbZ ijh{k.kbdkbZ ijh{k.kbdkbZ ijh{k.kbdkbZ ijh{k.kbdkbZ ijh{k.k (Unit Testing) :

vfr y?kqmRrjh; iz'u %vfr y?kqmRrjh; iz'u %vfr y?kqmRrjh; iz'u %vfr y?kqmRrjh; iz'u %vfr y?kqmRrjh; iz'u %

1- ysunsu fdls dgrs gSa \

2- fglkc j[kuk O;kikjh ds fy;s D;ksa vko';d gS \

3- iqLrikyu fdls dgrs gS \

4- iqLrikyu dk izknqHkkZo dc gqvk \

5- fdl O;fDr dks bldk tud ekuk tkrk gS \

6- iqLrikyu dh ,d mfpr ifjHkk"kk fyf[k;s A

7- vk/kqfud ;qx esa iqLrikyu ds fy, dkSu&dkSu ls e'khuh ;U=ksa dks iz;ksx fd;k tk ldrk gS \

{ 8 }

8- ys[kkdeZ fdls dgrs gS \

9- ys[kkdeZ dh ifjHkk"kk crkvks \

10- iqqLrikyu foKku gS vFkok dyk \

11- iqqLrikyu dh vkn'kZ iz.kkyh ds xq.k&nks"kksa dh lwph cukb;sA

12- iqqLrikyu ds ykHkkssa dh lwph cukb;sA

13- iqqLrikyu ds vko';d rRoksa dk mYys[k dhft,A

14- iqqLrikyu dh jksdM+ iz.kkyh D;k gS \

15- ys[kkadu dks foKku D;ksa ekuk tkrk gS\

16- ys[kkadu dks dyk D;ksa ekuk tkrk gS \

17- O;kikfjd NwV D;ksa nh tkrh gS \

18- udn cV~Vk fdls dgrs gS \

19- Mwcr _.k fdls dgrs gS\

20- O;kikfjd eky fdls dgk tkrk gS \

21- MsfcV vkSj ØsfMV ls vki D;k leÖkrs gS \

y?kqmRrjh; iz'u %&y?kqmRrjh; iz'u %&y?kqmRrjh; iz'u %&y?kqmRrjh; iz'u %&y?kqmRrjh; iz'u %&

1- ys[kkdeZ ds fdUgh rhu dk;ksZa dks Li"V dhft;sA

2- iqLrikyu vkSj ys[kkdeZ dh rqqyuk dhft;sA

3- ys[kkadu ds mn~ns';ksa dks Li"V dhft;sA

4- vkn'kZ ys[kkadu iz.kkyh esa dkSu&dkSu ls xq.k gkssus pkfg, \

5- O;kikfjd vkSj udn NwV esa vUrj Li"V dhft;sA

fucU/kkRed iz'u%&fucU/kkRed iz'u%&fucU/kkRed iz'u%&fucU/kkRed iz'u%&fucU/kkRed iz'u%&

1- iqqLrikyu ls vki D;k leÖkrs gS\ blds izeq[k ykHk Li"V fdft,A

2- ^^ys[kkadu og vk/kkjf'kyk gS ftl ij orZeku O;kikfjd lajpuk fVdh gqbZ gSA** leÖkkb;sA

3- iqqLrikyu dyk gS ;k foKku Li"V fdft,A

4- ^^oS/kkfud :i ls vfuok;Z u gksrs gq, Hkh ,d O;kikjh ds fy, mfpr :i esa ys[kkadu

vfuok;Z gSA** leÖkkb;sA

5- ys[kkadu dh ifjHkk"kk nsrs gq, blds mn~ns'; vkSj lhek,a fyf[k;sA

6- iqqLrikyu vkSj ys[kkdeZ lwpuk esas dkSu&dkSu ls O;fDr vkSj fdl izdkj :fp j[krs gS \

7- ys[kkadu lwpuk dh xq.koRrk ds fu/kkZjd rRo fyf[k,A

{ 9 }


ys[kkadu dh ewyHkwr ekU;rk,a o fl)karys[kkadu dh ewyHkwr ekU;rk,a o fl)karys[kkadu dh ewyHkwr ekU;rk,a o fl)karys[kkadu dh ewyHkwr ekU;rk,a o fl)karys[kkadu dh ewyHkwr ekU;rk,a o fl)kar

[¼v½ ewyHkwr ekU;rk,a & ys[kkadu vfLrRo] ekSfnzd ekiu] pkyw O;oLkk; o ys[kkadu

vof/k ¼c½ ewyHkwr fl)kar & nksgjk ys[kk] izek.kd dh tk¡p ;ksX; oLrqfu"Brk] ,sfrgkfld

ykxr vkxe igpku] feyku o iw.kZ izdVhdj.k ¼l½ ifjorZuh; fl)kar & HkkSfrd rRo] laxrrk]

nwjnf'kZrk ¼n½ ys[kkadu izeki & vko';drk] vFkZ vkSj izd`fr]


ys[kkdeZ }kjk O;olk; esa fgrxzkgh i{kksa dks iznku dh tkus okyh vkfFkZd lwpuk,a

fo'olh; gksa] le; ij izkIr gksa] rqyuk;ksX; gksa rFkk cks/kxE; gks rHkh dqN fu"d"kZ fudkys tk

ldrs gSaA ,sls xq.koRrkiw.kZ vkadMs+ rHkh izkIr gks ldrs gSa tc ys[kkadu fØ;k,a iwoZ fuf'pr vkSj

laxr uhfr;ksa] fl)karksa o iz.kkfy;ksa ij vk/kkfjr gksaA O;olk; dh vkfFkZd xfrfof/k;ksa dh

igpku] ekiu] ys[ku] oxhZdj.k] laf{kIrhdj.k u fo'ys"k.k lHkh dqN oSKkfud vk/kkjksa o fu;eksa

ds vuqlkj gqvk gksA fo"k; ds vk/kkjHkwr oSKkfud fl)kar u dsoy ys[kkdeZ cfYd lHkh fo"k;ksa

gsrq vfuok;Z gSA iwoZ&vuqHkoksa vkSj izpfyr iz.kkfy;ksa us ys[kkdeZ dks dqN vk/kkjHkwr fu;e]

uhfr;ka] fl)kar o izek.k fn;s gSa ftuls fo"k; esa laxrrk o ,d:irk vkbZ gS rFkk bldh

mi;ksfxrk c<+h gSA Hkkjr esa bULVhV~;wV vkWQ pkVZsM ,dkmUVsUl ,d laLFkk gS tks fo"k; gsrq

izekf.kr fl)kar vkSj uhfr;ka izfrikfnr djrh gS vkSj mudk vuqikyu djkrh gS] ftlls

ys[kkadu esa xq.koRrk c<+sA

f'k{k.k ds mn~ns'; %&f'k{k.k ds mn~ns'; %&f'k{k.k ds mn~ns'; %&f'k{k.k ds mn~ns'; %&f'k{k.k ds mn~ns'; %&bdkbZ f'k{k.k ds i'pkr~ fo|kFkhZ ys[kkdeZ %

Ø dh ewyHkwr ekU;rk,a crk ldsaxs

Ø ds vk/kkjHkwr fl)kar le>k ldasxs

Ø ds ifjorZuh; fl)karksa dh O;k[;k dj ldsaxs] rFkk

Ø ds izeki Li"V dj ldsaxsA

izeq[k f'k{k.k fcUnqizeq[k f'k{k.k fcUnqizeq[k f'k{k.k fcUnqizeq[k f'k{k.k fcUnqizeq[k f'k{k.k fcUnq (Major Teaching Points) % % % % %

O;olkf;d QeksZa ds ys[kksa esa le:irk vkSj laxrrk ykus ds fy, dqN fl)kar ;k fu;e

cuk, x;s gS tks lkekU;r% lHkh ys[kkdkjksa }kjk mi;ksx esa yk;s tkrs gSaA bUgsa fofHkUu ukeksa ls

tkuk tkrk gSA tSls & ys[kkadu vo/kkj.kk,a] ys[kkadu fu;e] vkfnA

ys[kkadu fl)kar %ys[kkadu fl)kar %ys[kkadu fl)kar %ys[kkadu fl)kar %ys[kkadu fl)kar %

^^lkekU; fo/kku ;k fu;e tks fofHkUu O;olkf;d lkSnksa dk iqLrdksa esa ys[kk djus vkSj

mudh fjiksfVZax esa mi;ksx gksrs gS** tSls & lkSns dh izfof"B ykxr ewY; ls gksxhA ;g fl)kUr

{ 10 }

ys[kk adu ekU;rk,ays[kk adu ekU;rk,ays[kk adu ekU;rk,ays[kk adu ekU;rk,ays[kk adu ekU;rk,a

nksgjk ys[kk ,sfrgkfld iw.kZ izdVhykxr dj.k

izek.kd dh feykuoLrqfu"Brk

vfLrRo pkyw O;olk;EkkSfnzd ekiu ys[kkadu

vof/k

laxrrk nwjnf'kZrk HkkSfrd rRo

ewyHkwr ekU;rk,a ewyHkwr fl)kar ifjorZuh; fl)kar ys[kkadu izeki

Hkkjrh; pkVZM,dkmUVsaVlbULVhV~;wV }kjkfn;s x;s 29 izeki

yEcs le; ds ys[kkadu vuqHko] jhfr;ksa] iz.kkfy;ksa] ljdkjh fu;eksa] fo'ks"kKksa dh jk;] vkfn ds

vk/kkj ij fodflr gksrs gS rFkk le;kuqlkj oS/kkfud] lkekftd vkSj vkfFkZd okrkoj.k o

mi;ksxdrkZ dh vko';drkuqlkj ifjofrZr gksrs jgrs gSA

¼d½¼d½¼d½¼d½¼d½ ewyHkwr ys[kkadu ekU;rk,a ewyHkwr ys[kkadu ekU;rk,a ewyHkwr ys[kkadu ekU;rk,a ewyHkwr ys[kkadu ekU;rk,a ewyHkwr ys[kkadu ekU;rk,a (Basic Accounting Assumptions) %%%%%

vUrjkZ"Vªh; ys[kkadu ekud lfefr ds vuqlkj ys[kkadu ekU;rk,a os gS ftudh Lohd`fr ,ao

mi;ksx foRrh; fooj.k cukrs le; loZekU; gSA izeq[k ys[kkadu ekU;rk,a %&

¼v½ izFkd ys[kkadu vfLrRo (Separate Accounting Entity) : ys[kkadu ds fglkc ls

O;olk; dks vius Lokeh] deZpkjh] vkfn lHkh i{kksa ls izFkd le>k tkrk gS vkSj

lkSns dk ys[kk O;;lk; ij iM+us okys izHkko ds vuqlkj gksrk gSA tSls & osru fn;k

rks ;g deZpkjh ds fy, vk; gS fdUrq O;olk; gsrq O;;A bldk ys[kk O;; ekudj

gksxkA

¼c½ ekSfnzd ekiu (Money Measurement) : O;olf;d xfrfof/k;ka izeq[k :i ls vkfFkZd

gksrh gSa ftUgsa eqnzk esa ekik tk ldrk gSA vekSfnzd xfrfof/k;ka tSls & eSustj dh

fu;qfDr] ekuo lalk/ku dh n{krk] vkfn dk dksbZZ ys[kk iqLrdksa esa ugha gksrkA

¼l½ pkyw O;olk; (Going Concern) : O;olk; vuUr dky rd pyrk jgsxk bldh lHkh

lEifRr;ksa dk thou dky de gksrk gSA

¼n½ ys[kk vof/k (Accounting Period) dh vo/kkj.kk % O;olk; dk thou vuUr gS fdUrq

ykHk gkfu dh tkudkjh ds fy, fuf'pr vof/k ¼,d o"kZ½ esa gq, dqy vkxe dks mls

vftZr djus ds O;;ksa ls rqyuk dh tkrh gSA bl vof/k dks ys[kk vof/k dgrs gSA

lkekU;r% 1 vizSy ls 31 ekpZ dh rd vof/k dks ys[kk o"kZ dgk tkrk gSA

¼[k½¼[k½¼[k½¼[k½¼[k½ ewyHkwr ys[kk adu fl)kar ewyHkwr ys[kk adu fl)kar ewyHkwr ys[kk adu fl)kar ewyHkwr ys[kk adu fl)kar ewyHkwr ys[kk adu fl)kar (Basic Accounting Principles) % % % % % ;g ys[kkadu ds

vk/kkjHkwr fl)kar gS &

¼v½ nksgjk ys[kk (Double Entry) : izR;sd lkSnk nks O;fDr;ksa ds chp esa gksrk gS izR;sd

O;fDr ,d oLrq ysrk vkSj nwljh nsrk vFkkZr nks [kkrs izHkkfor gksrs gSaA blfy, lkSns

{ 11 }

dk iwjk ys[kk djus ds fy, mls nksuksa O;fDr;ksa ds nks&nks [kkrksa esa fy[kuk gksxkA

¼c½ izek.kd dh tkap ;ksX; oLrqfu"Brk % izR;sd lkSnk ,d okmpj ds izek.ku ij fjdkWMZ

fd;k tkrk gS ftldh fuf'pr /kujkf'k gksrh gSA ftls dHkh Hkh tkapk tk ldrk gS

vkSj ,d gh ewY; feysxkA

¼l½ ,sfrgkfld ykxr vkxe igpku % O;kolkf;d ys[kksa esa lHkh ykxr] vkxr vkSj

lEifRr;ksa dks mudh ewy ;k ,sfrgkfld ykxr ij fy[kk tkrk gSA

¼n½ feyku (Matching) : ,d vof/k ds O;kolkf;d ifj.kkeksa dh x.kuk djus ds fy,

ml vof/k ds vkxe dks vkxe vftZr djus ds dqy O;;ksa ls feyku fd;k tkrk gSA

¼b½ iw.kZ izdVhdj.k (Full Disclosure) : ys[kk fooj.kksa }kjk iznRr lwpuk lHkh fgrxzkgh

mi;ksx esa ykrs gSaA dEiuh esa Lokeh o izca/kd vyx&vyx gksrs gS rFkk Lokeh dks

dEiuh dh xfrfof/k;ksa dh lwpuk [kkrksa ls gh feyrh gSA vr% foRrh; ys[kksa eas

O;olk; dh lHkh egRoiw.kZ lwpuk,a iw.kZ] 'kq) o lgh fn[kkbZ tkuh pkfg,A

¼x½¼x½¼x½¼x½¼x½ ifjorZuh; fl)kar & ifjorZuh; fl)kar & ifjorZuh; fl)kar & ifjorZuh; fl)kar & ifjorZuh; fl)kar & (Modifying Principles) %%%%% ;g fl)kar O;olk; esa gksus okys

ifjorZuksa ls lEcaf/kr gSA

¼v½ HkkSfrdRo fl)kar (Materiality Concept) : ys[kkadu dks egRoiw.kZ enksa ij fo'ks"k

/;ku nsuk pkfg, vkSj vk; ds fglkc ls egRoghu enksa ij le; cckZn ugha djuk

pkfg,A mnkgj.k ds fy, isafly] joM+] dkxt vkfn dk LVkWd ugha fy;k tkrk vkSj

mu enksa dk lkjk O;; LVs'kujh esa MsfcV dj fn;k tkrk gSA

¼l½ laxrrk (Consistancy) : ys[kkadu lwpuk rHkh mi;ksxh gksxh tc bls fiNys o"kksZa vkSj

le:i O;olk;ksa ls rqyuk dh tk ldsA ;g rHkh laHko gksxk tc ys[kkadu uhfr;ka

tSls & âkl iz.kkyh] vafre LdU/k ewY;kadu] vkfn le:i gksa o yEcs le; rd

mi;ksx esa ykbZ tka;A

¼l½ nwjnf'kZrk (Prudence or Conservatism) : bl fl)kar ds vuqlkj lHkh laHkkO; gkfu;ksa

dk ys[kk fd;k tkuk pkfg,] fdUrq laHkkO; ykHk tc rd olwy u gks tka; u fy[ks

tka;A

¼?k½¼?k½¼?k½¼?k½¼?k½ ys[kkadu izeki ys[kkadu izeki ys[kkadu izeki ys[kkadu izeki ys[kkadu izeki (Accounting Standards ) % % % % %

ys[kkadu esa le:irk] izekf.kdrk vkSj mi;ksfxrk ykus ds fy, Hkkjrh; pkVZMZ ,dkmUVsUV

laLFkku us 1977 esa ys[kkadu izeki cksMZ dks ;g izeki cukus dks dgk ys[kkadu izeki ys[kk

fu;eksa vkSj uhfr;ksa ds fyf[kr fooj.k gSa ftuls lkSnksa dh lgh] mfpr o lR; tkudkjh

fu/kkZfjr izk:i esa miyC/k gksrh gSA blls fofHkUu O;olk;ksa ds ys[kksa esa le:irk vkrh gSA

Institute of Chartered Accountant of India (1CA1) us fuEufyf[kr izeki fn;s gS tks lcdks

ekuuk gSA

{ 12 }

· AS 1& ys[kkadu uhfr;ksa dh ?kks"k.kk· AS 2 & LdU/k dh ewY;kadu uhfr· AS 3& jksdM+ izokg fooj.k· AS 4 & fpV~Bs ds okn lEHkkO;rk,a o ?kVuk,a· AS 5 & ykHk@gkfu] ys[kk uhfr;ksa ds ifjorZu· AS 6 & âkl iz.kkyh· AS 7 & fuekZ.k Bsds· AS 8 & vuqla/kku vkSj fodkl ij O;;· AS 9 & vkxe igpku· AS 10 & LFkkbZ lEifRr;ksa dk ys[kk· AS 11 & fons'kh fofu;e njksa esa ifjorZu izHkko· AS 12 & ljdkjh xzkaV dk ys[kk· AS 13 & fuos'k dk ys[kk· AS 14 & ,dhdj.k (Amalgamation) dk ys[kk· AS 15 & deZpkjh ykHk· AS 16 & _.k (Borrowing) ykxr· AS 17 & bdkbZ vk[;k (Segment Reporting) ykxr· AS 18 & lEcaf/kr i{kksa dh ?kks"k.kk· AS 19 & yht· AS 20 & izfr 'ks;j vk;· AS 21 & lfEefyr (Consolidated) foRrh; fooj.k· AS 22 & vk; ij dj ys[kk· AS 23 & Associates esa fofu;ksx· AS 24 & NksM+s x;s ifjpyu (Discontinuing operations) dk ys[kk· AS 25 & vkarfje foRrh; fjiksZfVax· AS 26 & vewrZ lEifRr;ka· AS 27 & la;qDr lkgl esa fgr· AS 28 & lEifRr;ksa dh {kfr· AS 28 & vk;kstu] laHkkO; nkf;Ro o lkekU; lEifRr

ys[kkadu oLrqfu"Brk ys[kkadu oLrqfu"Brk ys[kkadu oLrqfu"Brk ys[kkadu oLrqfu"Brk ys[kkadu oLrqfu"Brk (Objectivity) % ys[ks ys[kkdkjksa o vU; O;fDr;ksa ds i{kikr (Bias) ls

eqDr gksus pkfg,A izR;sd izfof"B dk vk/kkj dksbZ okmpj gks ftlls mudh lR;rk dh tkap dHkh

Hkh dh tk ldsA

ys[kkadu ds vk/kkjys[kkadu ds vk/kkjys[kkadu ds vk/kkjys[kkadu ds vk/kkjys[kkadu ds vk/kkj (Basis) % vkxe&ykxr ds le; r; djus (Reorganization) ds vuqlkj

ys[kkadu ds nks vk/kkj gks ldrs gS %

¼v½ jksdM+h vk/kkj (Cash Basis)& Hkqxrku@izkfIr ds vk/kkj ij ys[kk vof/k dk

fu/kkZj.kA

{ 13 }

¼c½ ns; vk/kkj (Accural Basis) & lsok izkfIr ds vk/kkj ij ys[kk vof/k dk fu/kkZj.kA

uohu 'kCnkoyh &uohu 'kCnkoyh &uohu 'kCnkoyh &uohu 'kCnkoyh &uohu 'kCnkoyh &`ykxr feyku HkkSfrdRo oLrqfu"Brk laxrrk(Cost) (Matching) (Maeriality) (Objectivity) (Consistency)

rqyukRedrk nwjnf'kZrk nksgjk izHkko vfLrRo@LokfeRo(Compatibility) (Prudence/) (Duality) Conservatism

(Entity)

ys[kkadu vo/kkj.kk,a ys[kkadu fl)kar ekSfnzd ekiu pkyw O;olk;(Accounting Concepts) (Accounting Principles) (Money measurement) (Going Concern)

ys[kk vof/k olwyh ,sfrgkfld ykxr iw.kZ izdVhdj.k ,dhdj.k(Accounting Period) (Realization) (Historical Cost) (Full Disclosure) (Amalgamation)

lgk;d lkexzhlgk;d lkexzhlgk;d lkexzhlgk;d lkexzhlgk;d lkexzh % 1- pkd 2- MLVj 3- CySd cksMZ 4- jksyj cksMZ

5- pkVZ ij cuh lkexzh 6- O;olk; dk Hkze.k 7- ys[kksa dk izLrqrhdj.k

f'k{k.k dh dk;Z fof/k %&f'k{k.k dh dk;Z fof/k %&f'k{k.k dh dk;Z fof/k %&f'k{k.k dh dk;Z fof/k %&f'k{k.k dh dk;Z fof/k %&1- loZizFke fo"k; dks izLrkfor djus ds fy, ys[kksa dh ,d:irk vkSj mi;ksfxrk ij

izdk'k MkysaA dqN O;olkf;d laLFkkuksa ds ;k ,d gh laLFkku ds dqN o"kksZa ds [kkrs

fn[kk;sA

2- izR;sd o"kZ ds [kkrksa esa dqN fl)karksa ij vk/kkfjr gksus dh ckr dgsa o ,sls dqN

fl)kar crk;sA

3- fl)karksa dh vko';drk dh ppkZ esa Nk=ksa dks 'kkfey djsaA

4- ys[kkadu fl)karksa dh vo/kkj.kkvksa o muds oxhZdj.k dk vk/kkj le>k,aA

5- ewyHkwr fl)kar] ewyHkwr ekU;rk,a] ifjorZuh; fl)kar o ys[kkadu izekiksa esa vUrj

djsaA

6- iz'uksRrj o ifjppkZ ds ek/;e ls lHkh vo/kkj.kkvksa dks Li"V djsaA

7- ;FkklaHko vf/kdkf/kd mnkgj.kksa dk mi;ksx djsaA

8- bdkbZ ijh{kk ds ek/;e ls fo"k;xr dfe;ksa dk irk yxk;sa rFkk detksj Nk=ksa dks

NkaVsA

9- uSnkfud ijh{kk o mipkjkRed f'k{k.k ds ek/;e ls mu Nk=ksa dks Lrj ij yk;saA

f'k{k.k fof/k;kf'k{k.k fof/k;kf'k{k.k fof/k;kf'k{k.k fof/k;kf'k{k.k fof/k;k % 1- O;k[;ku fof/k 2- iz'uksRrj fof/k 3- fcpkj&fce'kZ fof/k

4- izn'kZu fof/k 5- leL;k lek/kku fof/k 6- Hkze.k vkfnA

ewY;kadu ;kstukewY;kadu ;kstukewY;kadu ;kstukewY;kadu ;kstukewY;kadu ;kstuk % d{kk esa f'k{k.k ds le; gq, fopkj&foe'kZ] iz'uksRrj rFkk dky[k.M ds

vUr esa fd;s x;s iz'uksa] x`gdk;Z vkfn ds ek/;e ls Nk=ksa ds vf/kxe dk irk yxk;k tk ldrk

{ 14 }

gSA bdkbZ dh lekfIr ij yh tkus okyh bdkbZ ijh{kk ls izR;sd Nk= dk miyfC/k Lrj] =qfV;ka

vkSj leÖkkUrj (Learning Gaps) dk irk yx tk;xk ftls uSnkfud ijh{kk o mipkjkRed

f'k{k.k ds ek/;e lss nwj fd;k tk ldrk gSA

bdkbZ ijh{k.kbdkbZ ijh{k.kbdkbZ ijh{k.kbdkbZ ijh{k.kbdkbZ ijh{k.k (Unit Test) :

vfr y?kqmRrjh; iz'u %&vfr y?kqmRrjh; iz'u %&vfr y?kqmRrjh; iz'u %&vfr y?kqmRrjh; iz'u %&vfr y?kqmRrjh; iz'u %&

1- O;olkf;d ys[kkas dh le:irk D;k gS \

2- O;olkf;d [kkrksa esa lkSns dh izfof"B ykxr@cktkj ewY; ls dh tkrh gSA

3- izek.kd D;k gS \

4- O;olkf;d lkSnksa dks fdl bdkbZ esa ekik tkrk gS \

5- ys[kkadu vof/k fdrus le; dh gksrh gS \

6- orZeku foRrh; o"kZ dh vof/k crkb;sA

7- ,d e'khu :- 5]000 esa [kjhnh xbZ tcfd ml le; mldk cktkj ewY; :- 5]300 Fkk QeZ

dh iqLrdksa esa mls fdl jkf'k ls fy[kk tk;xkA

8- laxrrk D;k gS \

9- nwjnf'kZrk dk ys[kkadu esa D;k vFkZ gS \

10- ys[kkadu izeki D;k gS \

11- ys[kkadu izeki nsus okyh laLFkk dk uke crkb;sA

y?kqmRrjh; iz'u %&y?kqmRrjh; iz'u %&y?kqmRrjh; iz'u %&y?kqmRrjh; iz'u %&y?kqmRrjh; iz'u %&

1- ys[kkadu ekU;rkvksa ls vki D;k le>rs gS \

2- ys[kkadu vo/kkj.kk,a D;k gS \

3- olwyh dh vo/kkj.kk dks Li"V dhft;sA

4- iw.kZ izdVhdj.k D;k gS \

5- izFkd ys[kkadu vkfLrRo D;k gS \

6- pkyw O;olk; dh D;k ekU;rk gS \

7- nksgjk ys[kk dk fl)kar le>kb;sA

8- ys[kkadu izekiksa dh D;k vko';drk gS \

9- ys[kkadu ds fl)karksa ls vki D;k le>rs gSS \


1- ys[kkadu dh ekU;rkvksa o vo/kkj.kkvksa esa vUrj Li"V dhft,A

2- izeq[k ys[kkadu vo/kkj.kkvksa dh lwph cukb;sA

3- ys[kkadu fl)karksa ls vki D;k le>rs gS \ izeq[k fl)karksa dks le>kb;sA

4- feyku dh vo/kkj.kk D;k gS \ O;kolkf;d laLFkku bls D;kas viukrs gSa \ lksnkgj.k le>kb;sA

{ 15 }


O;kolkf;d lkSnsO;kolkf;d lkSnsO;kolkf;d lkSnsO;kolkf;d lkSnsO;kolkf;d lkSns

[¼v½ O;kolkf;d lkSns& okmpj o okmpj fuekZ.k( ys[kkadu lehdj.k&vFkZ o ys[kakdu

lehdj.k ds vk/kkj ij lkSns dk fo'ys"k.k] lEifr] nkf;Ùk] i¡w+Wth] vk; ,oa O;; ds fy,

MsfcV&ØsfMV ds fu;e( ¼c½ nksgjk ys[kk iz.kkyh& vFkZ] fo'ks"krk,a] fl)kar] xq.k o nks"k] nksgjk

ys[kk iz.kkyh esa [kkrksa dk oxhZdj.k] ys[kkadu lksiku½]


eksgu vkSj lksgu nks O;kikjh gSA nksukas ds e/; udn Ø;&foØ; gksrk gSA bl ysu&nsu

esa eksgu tks fd Øsrk gS dh n`f"V ls nks [kkrs izHkkfor gq, & ,d eky [kkrs (Goods A /C) esa

eky vk;k vkSj nwljs jksdM++ [kkrs ¼Cash A/C½ ls :i;k x;kA blfy;s] bl lkSns dk iw.kZ fglkc

j[kus ds fy, eksgu dks viuh cfg;ksa esa lkSns dk nks [kkrksa esa ys[kk djuk gksxkA ,d eky [kkrs

esa MsfcV rFkk nwljs jksdM+ [kkrs esa ØsfMV fd;k tk;xkA blds foijhr lksgu tks fd foØsrk gS]

dh n`f"V ls Hkh bl ysunsu dk izHkko nks [kkrksa ij iM+sxkA bl izdkj ge ns[krs gS fd fdlh Hkh

ysunsu ds fy, nks i{kksa dk gksuk vfuok;Z gS rFkk izR;sd i{k dh iqLrdkssa esa nks [kkrs izHkkfor

gksrs gSA blfy, iw.kZ ys[kk djus ds fy, izR;sd ysunsu dks nks LFkkuksa ij fy[kuk gksrk gSA ;gh

nksgjk ys[kk iz.kkyh dk vk/kkj gSSA blls nks vyx LFkkuksa ij leku jkf'k ls ys[kk gks tkrk gSA

tks ys[kkadu lehdj.k dk ewy gS rFkk vkxs pydj vadxf.krh; v'kqf++) dk irk yxkus ds fy,

vk/kkj dk dk;Z djrk gSA ijUrq ;fn fdlh lkSns dk ys[kk djus ls NwV tkrk gS rks mldk irk

bl iz.kkyh }kjk ugha yxk;k tk ldrk gSA

bl izdkj nksuks i{kksa ds }kjk viuh &viuh cfg;ksa esa nks ckj fy;s x;s ys[ks] f}&izfof"V

ys[kk iz.kkyh ds vk/kkj ij fd;s tkrs gSA

f'k{k.k ds mn~ns'; %f'k{k.k ds mn~ns'; %f'k{k.k ds mn~ns'; %f'k{k.k ds mn~ns'; %f'k{k.k ds mn~ns'; % bdkbZ f'k{k.k ds i'pkr fo|kFkhZ %&

Ø okmpj o mldk fuekZ.k le>k ldsaxsA

Ø ys[kkadu lehd.k ds vk/kkj ij lkSns dk fo'ys"k.k djds fLFkfr fooj.k cuk ldsaxsA

Ø fofHkUu [kkrksa ds fy, MsfcV@ØsfMV ds fu;e crk ldsasxsA

Ø nksgjk ys[kk dk vFkZ o ifjHkk"kk crk ldsaxsA

Ø nksgjk ys[kk iz.kkyh dk fl)kUr Li"V dj ldsaxsA

Ø iz.kkyh&dh fo'ks"krk,a o xq.k nks"k le>k ldsaxsA

*ys[kkadu O;kolf;d lkSnksa dh igpku o fo'ys"k.k djds mUgsa mi;qDr iqLrdksa esa

fy[kus] oxhZdj.k djus o lkjka'k cukdj fgrxzkgh ys[kksa dks lwfpr djus dh izfØ;k gSA*

okmpj %okmpj %okmpj %okmpj %okmpj % O;kolf;d lkSnk gksus ij ,d izi+= curk gS tSls&osru] etnwjh ;k fdjk;s dk

{ 16 }

Hkqxrku djus ij jlhn] e'khu [kjhnus ij fcy] vkfnA ,sls izi=ksas dks okmpj dgk tkrk gS vkSj

okmpj gh O;kolkf;d ysunsu ys[kk iqLrdksa esa fy[kus dk vk/kkj gSA dqN lkSnksa ds okmpj ugha

cu ikrs ¼tSls NksVs&NksVs O;;½ rks muesa ys[kkdj Lo;a okmpj cukdj mi;qDr vf/kdkjh ls

izek.ku djk ysrk gSA

ys[kkadu okmpj ys[kkadu okmpj ys[kkadu okmpj ys[kkadu okmpj ys[kkadu okmpj (Accounting Voucher) %& %& %& %& %&

ys[kkadu dEI;wVªhdr gks jgk gS blfy, ys[kkadu okmpj (Accounting Voucher) cukdj mlesa

MsfcV vkSj ØsfMV fd;s tkus okys [kkrs crk;s tkrs gSA ys[kkadu okmpj rhu izdkj ds gks ldrs gSA

¼v½ lkSns dk okmpj ¼v½ lkSns dk okmpj ¼v½ lkSns dk okmpj ¼v½ lkSns dk okmpj ¼v½ lkSns dk okmpj (Transaction Voucher) %& %& %& %& %&

lkSnk okmpjlkSnk okmpjlkSnk okmpjlkSnk okmpjlkSnk okmpjdey VsªMlZ] Hkksikydey VsªMlZ] Hkksikydey VsªMlZ] Hkksikydey VsªMlZ] Hkksikydey VsªMlZ] Hkksiky

okmpj la- fnukad ----------------------MsfcV [kkrk %%%%% ------------------- ØsfMV [kkrk ------------------- jkf'k ------------------------laf{kIr fooj.k %%%%% ---------------------------------------------------------------------------------------------------

vf/kd`r djus okys vf/kdkjh ds gLrk{kj okmpj fuekZrk ds gLrk-

¼c½ MsfcV okmpj ¼c½ MsfcV okmpj ¼c½ MsfcV okmpj ¼c½ MsfcV okmpj ¼c½ MsfcV okmpj (Dabit Voucher) %& %& %& %& %&MsfcV okmpjMsfcV okmpjMsfcV okmpjMsfcV okmpjMsfcV okmpj

dey VsªMlZ] Hkksikydey VsªMlZ] Hkksikydey VsªMlZ] Hkksikydey VsªMlZ] Hkksikydey VsªMlZ] Hkksikyokmpj la- fnukad -----------------------ØsfMV [kkrk ------------------- jkf'k ------------------------

MsfcV [kkrkuke jkf'k :- laf{kIr fooj.k

vf/kdkjh ds gLrk{kj okmpj fuekZrk ds gLrk-

¼l½ ØsfMV okmpj ¼l½ ØsfMV okmpj ¼l½ ØsfMV okmpj ¼l½ ØsfMV okmpj ¼l½ ØsfMV okmpj (Credit Voucher) %& %& %& %& %&ØsfMV okmpjØsfMV okmpjØsfMV okmpjØsfMV okmpjØsfMV okmpj

dey VsªMlZ] Hkksikydey VsªMlZ] Hkksikydey VsªMlZ] Hkksikydey VsªMlZ] Hkksikydey VsªMlZ] Hkksikyokmpj la- fnukad ---------------------MsfcV [kkrk ------------------- jkf'k ------------------------

ØsfMV [kkrkuke jkf'k :- laf{kIr fooj.k


{ 17 }

¼l½ tuZy okmpj ¼l½ tuZy okmpj ¼l½ tuZy okmpj ¼l½ tuZy okmpj ¼l½ tuZy okmpj (Journal Voucher) %& %& %& %& %&tuZy okmpjtuZy okmpjtuZy okmpjtuZy okmpjtuZy okmpj

dey VsªMlZ] Hkksikydey VsªMlZ] Hkksikydey VsªMlZ] Hkksikydey VsªMlZ] Hkksikydey VsªMlZ] Hkksikyokmpj la- ----------------- fnukad ---------------------

MsfcV [kkrkuke jkf'k :- laf{kIr fooj.k

ØsfMV [kkrkuke jkf'k :- laf{kIr fooj.k


okmpj dh fo'ks"krk, %okmpj dh fo'ks"krk, %okmpj dh fo'ks"krk, %okmpj dh fo'ks"krk, %okmpj dh fo'ks"krk, % ¼1½ dksbZ fu/kkZfjr izk:i ugha ¼2½ vPNs fdLe ds fVdkÅ dkxt ij

cukrs gSaA ¼3½ QeZ dk uke Nik gksrk gSA ¼4½ rkjh[k vkSj Øe la- fu/kkZfjr LFkku ij fy[kh tkrh

gSA ¼5½ lHkh okmpj tks ,d izdkj ds gSa] yxkrkj Øe esa gksrs gSaA ¼6½ MsfcV o ØsfMV fd;s x;s

[kkrkas ds uke fy[ks tkrs gSaA ¼7½ MsfcV o ØsfMV dh tkus okyh jkf'k [kkrs ds uke ds lEeq[k

fy[krs gSaA ¼8½ okmpj cukus okys vkSj Lohd`r djus okys vf/kdkjh ds gLrk{kj gksrs gSA

ys[kkadu lehdj.k %ys[kkadu lehdj.k %ys[kkadu lehdj.k %ys[kkadu lehdj.k %ys[kkadu lehdj.k % *O;olk; dh iw¡th o nkf;Roksa ds ;ksx dk] mldh lEifRr;kssa ls cjkcjh

fn[kkus okys lehdj.k dks ys[kkadu lehdj.k dgk tkrk gSaA ;g bl izdkj gS %

lEifRr;k¡ (Assets) ¾ iwWth (Capital) $ nkf;Ro (Liabilities)

vFkok iwWth ¾ lEifRr;ka & nkf;Ro

nkf;Ro ¾ lEifRr;ka & iwath]

ys[kkadu lehdj.k fpV~Bs dh vk/kkjHkwr lajpuk crkrh gS blfy, bls ^fpV~Bk lehdj.k**

Hkh dgk tkrk gSA izR;sd lkSns ds nksgjs vkSj foijhr izHkko ds dkj.k foRrh; o"kZ esa fdlh Hkh

lkSns ds ckn ys[kkadu lehdj.k cu ldrh gSA

mnkgj.k (i) dey VsMlZ us tuojh 1] 2007 dks :- 5]00]000 yxkdkj O;olk; izkjaHk fd;k

Cash = Capital

5]00]000 = 5]00]000

(ii) :- 4]80]000 ls cSad [kkrk [kksykA

Cash Bank = Capital

iq-l- 5]00]000 & = 5]00]000

lkSnk &4]80]000 4]80]000 = 5]00]000

u- l 20]000 $ 4]80]000 = 5]00]000

{ 18 }

(iii) :- 60]000 dk QuhZpj Ø; fd;k vkSj psd fn;k

Cash Bank Furniture = Capital

iq-l- 20]000 4]80]000 & = 5]00]000

lkSnk & & 60]000 60]000 = &

u- l 20]000 $ 4]20]000 $60]000 = 5]00]000

(iv) :- 50]000 dk eky xksihpUn ls [kjhnk

Cash Bank Furniture Stock = Capital Gopichand

iq-l- 20]000 4]20]000 $60]000 = 5]00]000

lkSnk & & & 50]000 = & $ 50]000

u- l 20]000 $ 4]20]000 $60]000$50]000 = 5]00]000$ 50]000

(v) :- 10]000 dk eky :- 12]500 esa cspk

Cash $ Bank $Furniture Stock = Capital Gopichand

iq-l- 20]000 $ 4]20]000 $60]000 $ 50]000 = 5]00]000 $ 50]000

lkSnk $12]500 $ & & & 10]000 = $ 2]500

u- l 32]500 $ 4]20]000 $60]000 $ 40]000 = 5]02]500 $ 50]000

iq- l- & iqjkuk lehdj.ku- l- & u;k lehdj.k

blds ckn fuEufyf[kr fpV~Bk cuk;k tk;xkAfpV~Bk

iwath 5]02]500 jksdM+ 32]500xksihpUn 50]000 cSad 4]20]000

QuhZpj 60]0005]52]500 5]52]500

MsfcV o ØsfMV djus ds fu;e%&MsfcV o ØsfMV djus ds fu;e%&MsfcV o ØsfMV djus ds fu;e%&MsfcV o ØsfMV djus ds fu;e%&MsfcV o ØsfMV djus ds fu;e%&

lkekU; :i ls ika¡p enksa ds [kkrs gks ldrs gSa & lEifRr] nkf;Ro] iw¡th] vk;@ykHk rFkk

O;;@gkfu;kaA buesa MsfcV o ØsfMV i{k esa ys[kk djus ds fu;e fuEu izdkj gaS %

1- lEifRr;ka&c<+ksssssssssssssÙkjh dks MsfcV vkSj deh gksus ij ØsfMVA

2- nkf;Ro&deh gksus ij MsfcV vkSj c<+ksRrjh gksus ij ØsfMVA

3- iwW¡th&deh gksus ij MsfcV vkSj c<+ksRrjh gksus ij ØsfMVA

4- vk;@ykHk&deh gksus ij MsfcV vkSj c<+ksRrjh gksus ij ØsfMVA

5- O;;@gkfu;ka&c<+ksssssssssssssÙkjh gksus ij MsfcV vkSj deh gksus ij ØsfMVA

{ 19 }

f}&izfof"V ys[kk iz.kkyh %&f}&izfof"V ys[kk iz.kkyh %&f}&izfof"V ys[kk iz.kkyh %&f}&izfof"V ys[kk iz.kkyh %&f}&izfof"V ys[kk iz.kkyh %&

fofue; fØ;k iw.kZ gksus ds fy, nks i{kksa dk gksuk vfuok;Z gSA izR;sd i{k ds ;gka ,d oLrq

nh rFkk nwljh oLrq yh tkrh gS] blfy, lkSns dk iw.kZ ys[kk lqfuf'pr djus ds fy, bls nks

[kkrks esa rFkk foijhr i{kksa esa fy[kuk gksrk gSA ;gh nksgjk ys[kk iz.kkyh gSA

ifjHkk"kk %&ifjHkk"kk %&ifjHkk"kk %&ifjHkk"kk %&ifjHkk"kk %&

*O;kikfjd ysunsu fy[kus dk og oSKkfud <ax ftlds }kjk izR;sd ysunsu dk nks [kkrksa

eas ys[kk fd;k tkrk gSA ,d ml [kkrs esa tks oLrq] /ku vFkok lsok,a izkIr djrk gS rFkk nwljk

ml [kkrs esa tks oLrq] /ku rFkk lsok;sa nsrk gSA f}&izfo"V ys[kk iz.kkyh dgykrk gSA*

& ds-,y-xxZ

^izR;ssd O;ogkj ;k lkSns ds nksgjs izHkko dks fy[kus ds dkj.k bl iz.kkyh dks f}&izfof"V

iz.kkyh ;k nksgjk ys[kk iz.kkyh dgrs gSA* & ckVyhok;

f}&izfo"V ys[kk iz.kkyh ds mn~ns'; %f}&izfo"V ys[kk iz.kkyh ds mn~ns'; %f}&izfo"V ys[kk iz.kkyh ds mn~ns'; %f}&izfo"V ys[kk iz.kkyh ds mn~ns'; %f}&izfo"V ys[kk iz.kkyh ds mn~ns'; %

1- cfg;ksa esa oSKkfud rjhds ls ys[kk djuk 2- fl)kUrkssa dk ikyu djrs gq, ys[kk djuk

3-xf.kr lEcU/kh 'kq)rk dk /;ku j[krs gq, ys[kk djuk 4- dkuwuh vko';drkvkaas dks /;ku

j[krs gq, ys[kk djukA

vk/kkj ;k fl)kUr %vk/kkj ;k fl)kUr %vk/kkj ;k fl)kUr %vk/kkj ;k fl)kUr %vk/kkj ;k fl)kUr % 1- izR;sd ysunsu ds fy, nks i{kdkj 2- izR;sd i{k ds O;olk; esas nkss

[kkrksa ij izHkko 3- izHkkfor [kkrks ds foijhr i{k esa ys[kk 4- izR;sd MsfcV ds fy, leku ØsfMV

5- Øec) ys[kkA

fo'ks"krk,a %fo'ks"krk,a %fo'ks"krk,a %fo'ks"krk,a %fo'ks"krk,a % 1- oSKkfud iz.kkyh 2- fl)karks ds vk/kkj ij ys[kk 3- xf.kr lEcU/kh 'kq)rk dh

tkap 4- U;k;iw.kZ iz.kkyh 5- oS/kkfud ekU;rk izkIr 6- [kkrkssa dk oxhZdj.k A

f)&izfo"V ys[kk iz.kkyh ds xq.k%&f)&izfo"V ys[kk iz.kkyh ds xq.k%&f)&izfo"V ys[kk iz.kkyh ds xq.k%&f)&izfo"V ys[kk iz.kkyh ds xq.k%&f)&izfo"V ys[kk iz.kkyh ds xq.k%&

1- fglkc fdrkc dh 'kq)rk dh lqfo/kktud tkap 2- leLr ysunsuksaa dk iw.kZ Kku lEHko

3- tkylkth o /kks[kk/kM+h dk lhfer {ks= 4- okLrfod ykHkgkfu dk iw.kZ Kku lEHko 5- vkfFkZd

fLFkfr dk leqfpr Kku 6- fofHkUu vk; ,oa O;; dh enkas dk iw.kZ Kku lEHko 7- rqyukRed v/

;;u esa lqfo/kk 8- iw.kZ 'kq) ,oa oSKkfud ys[ku iz.kkyh 9- nsunkjkssa o ysunkjkssa dk Kku 10-

vykHkdjh O;;ksa dh jksdFkke 11- ykspiw.kZ A

f}&izfof"V ys[kk iz.kkyh ds nks"k ;k lhek;sa%f}&izfof"V ys[kk iz.kkyh ds nks"k ;k lhek;sa%f}&izfof"V ys[kk iz.kkyh ds nks"k ;k lhek;sa%f}&izfof"V ys[kk iz.kkyh ds nks"k ;k lhek;sa%f}&izfof"V ys[kk iz.kkyh ds nks"k ;k lhek;sa%

1- nksgjs ys[ks ess Je rFkk le; dk viO;; 2- i)fr ls vifjfpr O;fDr;ksa }kjk ys[kk

djuk vlEHko 3- vusd ys[kkdkjksa dh HkrhZ ls O;; vf/kd 4- ;fn dksbZ lkSns izkjEHk ls gh

fy[kus ls NwV tk; rks mldk Kku ugha 5- {kfriwjd v'kqf);ksas dk irk ugh pyrk 6- lS)kfUrd

v'kqf);ksas dk irk ughsa yxrk 7- cM+s O;kikfj;ksa ds fy;s gh mi;qDrA

f}&izfof"B ys[kk iz.kkyh ds lksiku %f}&izfof"B ys[kk iz.kkyh ds lksiku %f}&izfof"B ys[kk iz.kkyh ds lksiku %f}&izfof"B ys[kk iz.kkyh ds lksiku %f}&izfof"B ys[kk iz.kkyh ds lksiku %

1- izkjfEHkd ys[kk 2- oxhZdj.k ;k [kkrkcgh 3- lkjka'k ;k vfUre [kkrsA

{ 20 }

uohu 'kCnkoyh &uohu 'kCnkoyh &uohu 'kCnkoyh &uohu 'kCnkoyh &uohu 'kCnkoyh &nksgjk ys[kk fofu;e i{k MsfcV ØsfMV [kkrk f}&izfof"V

(Double Entry) (Exchange)(Parities) (Debit) (Credit) (Account) (Double Entry)

ykHk&gkfu 'kq)rk cfg;ka tkylkth /kks[kk/kM+h vkfFkZd fLFkfr

(Profit&Loss) (Accuracy) (Accounting Books) (Forgery) (Misrepresentation) (Financial Position)

ykspiw.kZ ys[kkdkj {kfriwjd lS)kafrd O;kikjh

(Elastic) (Accountant) (Compensatory) (Principle) (Trader)

lgk;d lkexzh %lgk;d lkexzh %lgk;d lkexzh %lgk;d lkexzh %lgk;d lkexzh % 1- iqLrd] 2- pkWd&MLVj] 3- ';keiV~V] 4- jksyj cksMZ] 5-pkVZ ij cuh

lkexzh] 6- O;kolkf;d ys[kk iqLrdsa] 7- okmpj] 8- xkMZ Qkby vkfn A

f'k{k.k dh dk;Zfof/k%&f'k{k.k dh dk;Zfof/k%&f'k{k.k dh dk;Zfof/k%&f'k{k.k dh dk;Zfof/k%&f'k{k.k dh dk;Zfof/k%&¼1½ lkSns ds ys[kkadu esa izek.ku dh vko';drk LFkkfir djrs gq, okmpj dks izLrkfor djsaA

¼2½ fofHkUu izdkj ds okmpjksa ds mnkgj.k nsa mUgsa d{kk esa fn[kk;sa A

¼3½ okmpj cukus dh vko';drk o fof/k crk,aA

¼4½ ys[kkadu okmpj ckssMZ ij cuk;sa] Nk=ksa ls cuok,aA

¼5½ ys[kkadu lehdj.k dk vFkZ o cukus dh fof/k crk,aA

¼6½ fpV~Bk cukus dh fof/k crk,aA

¼7½ lkSnksa ij ys[kkadu lehdj.k o fpV~Bk cukus dk vH;kl djk;saA

¼8½ fofHkUu enkssa gsrq MsfoV ØsfMB ds fu;e le>k,aA

f}&izfof"V ys[kk iz.kkyh gh leLr iqLrikyu vkSj ys[kkdeZ dk vk/kkj gS] blfy, blds

f'k{k.k esa i;kZIr lko/kkuh ls vkSj /khes pyus dh vko';drk gS rkfd vo/kkj.kk,a vkSj fl)kUrksa

dks Nk= Hkyh izdkj le> ysaA blds fy, fuEu lksiku fy[ks tk ldrs gSa %&

1- fofue; dh vko';drk vkSj vFkZ rFkk lHkh O;kikfjd lkSnksa esa fofue; dk lekos'kA

2- fofue;] O;kikfjd lkSnksa ;k ysunsuksa esa lnk nks i{kksa dh vko';drk A

3- ysunsu esa izR;sd i{k ,d oLrq nsrk o nwljh oLrq ysrk &vFkkZr~ ysunsu dk izHkko nks

[kkrksa ijA

4- blfy, lkSns ;k ysunsu dk iw.kZ ys[kk djus ds fy, nksuks [kkrksa esa fy[kuk vfuok;ZA

5- O;olk; ,d oLrq ysdj nwljh oLrq nsrk gS ,d esa $* rFkk nwljs esa *&* fd;k tkrk gSA

6- foijhr i{kksa esa cjkcj jkf'k ls ys[kk&,d esa MsfcV rFkk nwljs esa ØsfMVA

7- ,d ysunsu ;k lkSns dks nks foijhr i{kksas esa leku jkf'k ls fy[kuk gh f}&izfof"V

ys[kk iz.kkyh gS & vFkZ] ifjHkk"kk vkSj fl)kar A

8- f}&izfof"V ys[kk iz.kkyh ds mn~ns'; vkSj fo'ks"krk,aA

9- f}&izfof"V ys[kk iz.kkyh ds xq.k vkSj lhek,aA

{ 21 }

f'k{k.k fof/k;ka %f'k{k.k fof/k;ka %f'k{k.k fof/k;ka %f'k{k.k fof/k;ka %f'k{k.k fof/k;ka % 1- O;k[;ku fof/k 2- leL;k lek/kku fof/k 3- iz'uksRrj fof/k 4- izk;ksfxd

dk;Z fof/k 5- fopkj foe'kZ fof/k 6- izn'kZu fof/k vkfnA

ewY;kadu ;kstuk %ewY;kadu ;kstuk %ewY;kadu ;kstuk %ewY;kadu ;kstuk %ewY;kadu ;kstuk %d{kk esa f'k{k.k ds le; gq, fopkj&foe'kZ] iz'uksRrj rFkk vUr esa fd;s x;s iz'uksa] x`gdk;Z

vkfn ds ek/;e ls Nk=ksa ds vf/kxe dk irk yxk;k tk ldrk gSA bdkbZ dh lekfIr ij yh

tkus okyh bdkbZ ijh{kk (Unit Test) ls izR;sd Nk= dh =qfV;ksa vkSj le>kUrj (Learning Gaps)

dk Kku gks ldrk gSA fQj uSnkfud ijh{k.k o mipkjkRed f'k{k.k ds ek/;e ls bls nwj fd;k

tk;xkA

bdkbZ ijh{k.k %bdkbZ ijh{k.k %bdkbZ ijh{k.k %bdkbZ ijh{k.k %bdkbZ ijh{k.k %izR;sd bdkbZ ds iw.kZ gksus ij Nk=kssa dk ijh{k.k vko';d gSA blls gh Kkr gksrk gS fd

vkids }kjk Nk=kas dks i<+k;k x;k gS og mUgsa fdruk le> esa vk;k gSA bls Nk=ksa ls d{kk esa

iz'uksa ds ek/;e ls tkuk tk ldrk gS]

tSls&tSls&tSls&tSls&tSls& 1- f}&izfof"V ys[kk iz.kkyh dk vFkZ crkb;sA

2- f}&izfof"V ys[kk iz.kkyh dh ifjHkk"kk crkb;sA

3- f}&izfof"V ys[kk iz.kkyh esa nks [kkrs dSls izHkkfor gksrs gSA

4- f}&izfof"V ys[kk iz.kkyh dh eq[; fo'ks"krk,a crkb;sA

5- f}&izfof"V ys[kk iz.kkyh ds izeq[k xq.kksa dk o.kZu fdft;sA

6- f}&izfof"V ys[kk iz.kkyh ds izeq[k mn~ns'; crkb;sA

7- f}&izfof"V ys[kk iz.kkyh ds D;k nks"k gS\

8- f}&izfof"V ys[kk iz.kkyh ds izeq[k fl)kar le>kb,A

fdUrq bdkbZ lekIr gks tkus ds ckn bdkbZ ijh{k.k bldk ,d izHkko'kkyh ek/;e gSA


1- fofue; ds fy, fdrus i{kksa dh vko';drk gS\

2- ,d lkSns ls O;kikjh ds ;gka fdrus [kkrs izHkkfor gks ldrs gSA

3- O;olkf;d lkSns dks fdl izi= ls izekf.kr djds ys[kk fd;k tkrk gS

4- lEifRr [kkrksa ds MsfoV ØsfaMV ds D;k fu;e gSA

5- f}&izfof"V ys[kk iz.kkyh dk D;k vk/kkj gS\

6- f}&izfof"V ys[kk iz.kkyh dh mi;qDr ifjHkk"kk fyf[k;sA

7- f}&izfof"V ys[kk iz.kkyh ds vuqlkj izR;sd [kkrs ds fdrus i{k gksrs gS \

8- vokLrfod ys[kksa ls D;k vk'k; gSA

9- f}&izfof"V ys[kk iz.kkyh ds dksbZ rhu ykHk crkb;sA

10- xf.kr lEcU/kh 'kq)rk ds fy, f}&izfof"V ys[kk iz.kkyh fdl izdkj vk/kkj cu ldrh gSA

{ 22 }

11- f}&izfof"V ys[kk iz.kkyh ds izeq[k rhu pj.kksa ds uke fyf[k;sA

y?kq mRrjh; iz'u %&y?kq mRrjh; iz'u %&y?kq mRrjh; iz'u %&y?kq mRrjh; iz'u %&y?kq mRrjh; iz'u %&

1- f}&izfof"V iz.kkyh fdls dgrs gS \

2- f}&izfof"V iz.kkyh ds pkj nks"k fyf[k;s \

3- f}&izfof"V iz.kkyh dh pkj gkfu;ka fyf[k;sA

4- f}&izfof"V ys[kk iz.kkyh ds D;k mn~ns'; gS \

5- f}&izfof"V ys[kk iz.kkyh ds D;k fl)kar gS \

6- f}&izfof"V ys[kk iz.kkyh dk ;g uke D;ksa iM+k \

7- f}&izfof"V ys[kk iz.kkyh dks oSKkfud iz.kkyh D;ksa dgk tkrk gS \

8- ys[kkadu okmpj dh fo'ks"krk,a crkb;sA

9- ys[kkadu lehdj.k D;k gSA

10- fHkUu enksa ds MsfCkV ØsfMV ds D;k fu;e gS \


1- f}&izfof"V iz.kkyh ls D;k vk'k; gS \ blds fl)karksa dh lksnkgj.k O;k[;k dhft;sA

2- f}&izfof"V iz.kkyh dh ifjHkk"kk fy[krs gq, blds xq.k nks"kksa dh laf{kIr O;k[;k dhft;sA

3- f}&izfof"V ys[kk iz.kkyh ls vki D;k le>rs gSa \ ;g iz.kkyh fdl izdkj O;kolkf;d

ysunsuksa dk iw.kZ ys[kk j[kus esa leFkZ dgh tk ldrh gS \

4- f}&izfof"V ys[kk iz.kkyh dh ifjHkk"kk nsrs gq, blds izeq[k mn~ns'; crkb;sA

5- nksgjk ys[kk iz.kkyh ds rhu izeq[k pj.kksa dk o.kZu dhft,A

6- fuEu fyf[kr lkSnksa ls ys[kkadu lehdj.k cukrs gq, fpV~Bk cukb;s %&

¼v½ : 50]000 ls O;olk; izkjaHk fd;kA

¼c½ : 30]000 dh e'khu Ø; dhA

¼l½ : 15]000 cSad esa tek fd;sA

¼n½ : 20]000 dk eky m/kkj Ø; fd;kA

¼b½ : 15]000 dk eky :- 20]000 esa cspkA

{ 23 }

bdkbZ&bdkbZ&bdkbZ&bdkbZ&bdkbZ&4 4 4 4 4 ¼v½¼v½¼v½¼v½¼v½

nSfud iath] jkstukepk ;k udy cghnSfud iath] jkstukepk ;k udy cghnSfud iath] jkstukepk ;k udy cghnSfud iath] jkstukepk ;k udy cghnSfud iath] jkstukepk ;k udy cgh¼vko';drk] ifjHkk"kk] ys[kk fu;e o ys[kk izfof"B;ka½

dqy vad % 10 ¼lEiw.kZ bdkbZ 4 ij½dqy vad % 10 ¼lEiw.kZ bdkbZ 4 ij½dqy vad % 10 ¼lEiw.kZ bdkbZ 4 ij½dqy vad % 10 ¼lEiw.kZ bdkbZ 4 ij½dqy vad % 10 ¼lEiw.kZ bdkbZ 4 ij½ vko';d U;wure dky[k.M % 03vko';d U;wure dky[k.M % 03vko';d U;wure dky[k.M % 03vko';d U;wure dky[k.M % 03vko';d U;wure dky[k.M % 03

izR;ssd O;olk;h ykHk dekus ds fy, O;kikj djrk gSA o"kZ Hkj viuk O;olk; djus ds

mijkUr mls ykHk ;k gkfu tkuus dh bPNk vo'; gksxhA ;g mlds o"kZ Hkj ds O;kolkf;d

ysunsuksa ij gh fuHkZj djsxkA lHkh O;ogkjksa dks ekSf[kd ;kn djuk vlEHko gS blfy, ;g

vko';d gks tkrk gS fd fofHkUUk ysunsuksa dks Øec) :i esa fy[k fy;k tk;A jkstukepk ;k

udy cgh O;kolkf;d fglkc&fdrkc lEca/kh ys[kkadu dh izFke vkSj ewyHkwr iqLrd gS ftlesa

dqN vk/kkjHkwr fu;eksa ds vUrxZr lHkh vkfFkZd :i esa ?kVh O;kolkf;d fØ;kvksa ;k lkSnksa dk

Øec) ys[kk fd;k tkrk gSA

oS/kkfud :i ls vfuok;Z gksrs gq, Hkh mfpr jhfr ls fglkc j[kuk O;kikjh ds fy;s Hkh

ykHknk;d gksrk gSA fdlh Hkh vkfFkZd O;ogkj ;k lkSns ds gksus ij mldk ys[kk izkjafHkd ys[ks

dh iqLrd esa fd;k tkrk gSA ;g izkjfEHkd ys[kk O;kikj esa gksus okys leLr O;ogkjksa ds

fglkc&fdrkc dh vk/kkjf'kyk gSA blds vk/kkj ij gh ys[kkadu dh vU; izfØ;k,a gksrh gSA

izkjfEHkd ys[ku dh bl izfØ;k dks ewy izfof"V (Original Entry) dgrs gSA izkjfEHkd ys[ks dh

iqLrdksa ds vUrxZr Lekjd cgh ;k dPph udy cgh ;k jkstukeps dks lfEefyr fd;k tkrk gSA

cM+s O;olk;ksa esa udy cgh ds LFkku ij lgk;d cfg;ka j[kh tk ldrh gSaA

f'k{k.k ds mn~ns'; %&f'k{k.k ds mn~ns'; %&f'k{k.k ds mn~ns'; %&f'k{k.k ds mn~ns'; %&f'k{k.k ds mn~ns'; %&bdkbZ f'k{k.k ds i'pkr~ Nk= %

Ø O;kolkf;d izfr"Bkuksa ds fy, udy cgh ;k jkstukeps dh vko';drk crk ldsaxs

Ø jkstukeps dk vFkZ vkSj ifjHkk"kk crk ldsaxs

Ø jkstukeps esa ys[kk lEcU/kh fu;e le>k ldsaxs

Ø jkstukeps dk izk:i cuk ldsaxs rFkk

Ø fofHkUu O;kolkf;d ysunsuksa dh jkstukeps esa izfof"V dj ldsaxsA

izeq[k f'k{k.k fcUnqizeq[k f'k{k.k fcUnqizeq[k f'k{k.k fcUnqizeq[k f'k{k.k fcUnqizeq[k f'k{k.k fcUnq (Major Teaching Points) & & & & &

Lekjd ;k jQ cgh (Memorandum or Rough Book) % Lekjd ;k jQ cgh lkSnksa dks

fy[kus dh ,d izkjfEHkd cgh gS] ftlesa lkSnk ;k ysunsu gksrs gh rqjUr ys[kk dj fn;k tkrk

gSA bl cgh dks dPph cgh Hkh dgk tkrk gSA

egRo %egRo %egRo %egRo %egRo % 1- Hkwy ls cpko 2- udy cgh ;k lgk;d cfg;ksa esa bldh lgk;rk ls 'kq)rkiwoZd

ys[ks fd;s tk ldrs gSaA 3- udycgh dh izfof"B;ksa dh tkapA 4- fdlh xzkgd ds lkFk ,d fnu

{ 24 }

ds lHkh O;ogkj jkstukepk] udy cgh esa ,d txg fy[kuk lEHko 5- LoPN ,oa Li"V tuZyA

jkstukepk] udy cgh ;k tuZy jkstukepk] udy cgh ;k tuZy jkstukepk] udy cgh ;k tuZy jkstukepk] udy cgh ;k tuZy jkstukepk] udy cgh ;k tuZy (Journal) dk vFkZ % dk vFkZ % dk vFkZ % dk vFkZ % dk vFkZ %

tuZy Qzkalhlh Hkk"kk dk 'kCn gS ftldk vFkZ gS & nSfud iqLrd (Day-Book) ;k Mk;jh

(Diary)*A okf.kT; dh Hkk"kk esa udy cgh ;k jkstukepk og iqLrd gS ftuesa O;kikjh vius

nSfud ysu&nsuksa dk ys[kk iw.kZ fooj.k lfgr djrk gSA bu O;ogkjksa dk ys[kk iqLrdksa esa mlh

Øe esa fd;k tkrk gS] ftl Øe esas os gksrs gSA buesa ys[kk djus ls [kkrk cgh esa ys[kk djus esa

lqfo/kk gksrh gSA

bl cgh esa ys[kk djus dh fØ;k dks tuZy fy[kuk ;k iathdj.k dgrs gSA udy cgh dks

nSfud iath] iath ;k jkstukepk vkfn vusd ukeksa ls iqdkjk tkrk gSA

ifjHkk"kk % ifjHkk"kk % ifjHkk"kk % ifjHkk"kk % ifjHkk"kk % ^f}&izfof"V iz.kkyh ds vuqlkj ftl cgh esa leLr O;kikfjd O;ogkjksa ¼ysunsuksa½ dks

frfFk Øe esa vafdr fd;k tkrk gS] jkstukepk ;k tuZy dgrs gSA*

^jkstukepk ,d fglkc&fdrkc dh ewyHkwr iqLrd gS ftlesa fdlh lkSns ds laf{kIr fooj.k

ds lkFk&lkFk mlds QyLo:i MsfcV vkSj ØsfMV gksus okys [kkrksa dks n'kkZ;k tkrk gSA*

vko';drk] mn~ns';] mi;ksfxrk vkSj egRo % vko';drk] mn~ns';] mi;ksfxrk vkSj egRo % vko';drk] mn~ns';] mi;ksfxrk vkSj egRo % vko';drk] mn~ns';] mi;ksfxrk vkSj egRo % vko';drk] mn~ns';] mi;ksfxrk vkSj egRo % 1- frfFk ds vk/kkj ij vkfFkZd O;ogkjksa dh

[kkst] 2- lkSnksa dk Kku ,oa mudk iw.kZ fooj.k 3- [kkrkcgh fy[kus eas lqfo/kk 4- [kkrkcgh ds

i`"V dh tkudkjh 5- MsfcV&ØsfMV dk fu/kkZj.k ftlls Hkwy dh laHkkouk esa deh 6- lkSnksa dk

LFkkbZ ys[kk 7- vads{k.k esa lqfo/kk 8- ys[ks dh xf.krh; =qfV;ka [kkstus esa vklkuh 9- lgk;d

iqLrdksa esa foHkktu Hkh laHkoA

jkstukeps dk izk:i %jkstukeps dk izk:i %jkstukeps dk izk:i %jkstukeps dk izk:i %jkstukeps dk izk:i % ABC Traders, Bhopal

JOURNAL Date Particulars L.F. Amount (Dr.) Amount (Dr.)

Rs. Rs. 2007 Jan.,2 Cash A/C Dr. 2000

To Goods A/C 2000(Goods sold for cash) Dr.

mi;qZDr izk:i dks ns[krs gq, jkstukepk ;k tuZy dks fuEufyf[kr Hkkxksa esa ckaVk tk ldrk gS%

1- fnukad (Date) % jkstukeps ds bl izFke [kkus esa igys Åij dh vksj vadksa eas o"kZ fy[kk

tkrk gS vkSj fQj uhps lkSns dk ekg o fnukad fy[kk tkrk gSA

2- fooj.k (Particulars) % bl LrEHk esa lkSns dk iw.kZ fooj.k fy[kk tkrk gS] ftlesa MsfcV o

ØsfMV gksus okys [kkrksa dk uke o lkSns dk laf{kIr C;kSjk (Narration) 'kkfey gSA

3- [kkrk i`"B la[;k (Ledger Folio or L.F.) % rhljs LrEHk esa [kkrk i`"B la[;k fy[kh tkrh

gS tgka ij [kkrkcgh esa mfYyf[kr [kkrk cuk;k x;k gSA

{ 25 }

4- /kujkf'k MsfcV o ØsfMV (Amount Dr and Amount Cr.) % LrEHk la[;k 4 o 5 esa jkf'k

fy[kh tkrh gS ftlls fd mu [kkrksa dks MsfcV o ØsfMV fd;k x;k gSA

[kkrksa dk oxhZdj.k %

d-d-d-d-d- vesfjdu iz.kkyh %

[k-[k-[k-[k-[k- vaxzzsth iz.kkyh %

ys[kkdeZ ds fy, lkekU;r% vaxzsth iz.kkyh dk gh mi;ksx fd;k tkrk gSA blesa fdlh

lkSns dk ys[kk djus ds fy, fuEufyf[kr lksiku iwjs djus pkfg,A

1- lkSns dk fo'ys"k.k

2- lkSns ds izHkkfor nksuksa [kkrksa dk fu/kkZj.k

3- fu/kkZfjr [kkrksa dk izdkj & O;fDrxr] oLrqxr ;k ukeek= ds [kkrs

4- lkSns dk mDr [kkrksa ij izHkko

5- ys[kkdeZ ds fu;eksa dk iz;ksx rFkk MsfcV o ØsfMV fd;s tkus okys [kkrksa dk fu/kkZj.k

6- jkstukpes esa izfof"VA

bls fuEufyf[kr izk:i cuokdj Hkh le>k;k tk ldrk gSA

Transaction Dual Aspect Effected Category Rule Journal Entry Amount

Accounts Applicable

Date

2007 udn eky cspk 1-udn :i;k vk;k 1-jksdM+ [kk- 1-okLr [kk- vkus okyh Ms Cash A/c Dr. 2,000

tu- 2 :- 2]000 2-eky x;k 2-eky [kk- 2-okLr+ [kk- tkus okyh Øs- To Goods A/c 2,000

O;kolkf;d [kkrsO;kolkf;d [kkrsO;kolkf;d [kkrsO;kolkf;d [kkrsO;kolkf;d [kkrs

↓ ↓↓ ↓

lEifRr;ka nkf;Ro iw¡th vk; O;;

↓

of) (Dr.) deh (Cr.) of) (Cr.) deh (Dr.) of) (Cr.) deh (Dr.) of) (Dr.) deh (Cr.)of) (Cr.) deh (Dr.)↓ ↓ ↓ ↓ ↓

O;kolkf;d [kkrsO;kolkf;d [kkrsO;kolkf;d [kkrsO;kolkf;d [kkrsO;kolkf;d [kkrs

↓

O;fDrxr[kkrs

oLrqxr ;k lEifRr;ksa ds[kkrs

↓ ↓ ↓

↓↓

ukeek= ;k vk;&O;; ds [kkrs

Ü Income AccountsÜ Expenses Accounts

Ü Tangible AssetsÜ Intangible Assets

Ü Natural Personal AccountsÜ Artificial Personal AccountsÜ Representative Personal Accounts

DEBIT THE RECEIVERCREDIT THE GIVER

DEBIT WHAT COME INCREDIT WHAT GOES OUT

DEBIT ALL EXP. & LOSSESCREDIT ALL INCO. & GAINS

↓ ↓↓

{ 26 }

eky [kkrkeky [kkrkeky [kkrkeky [kkrkeky [kkrk

Ø; [kkrk(Purchases)

↓ ↓↓foØ; [kkrk

(Sale Account)Ø; okilh [kkrk

(Purchases Ret. A/c)

foØ; okilh [kkrk(Sales Ret. A/c)

↓ ↓ ↓

fefJr izfof"V;ka %fefJr izfof"V;ka %fefJr izfof"V;ka %fefJr izfof"V;ka %fefJr izfof"V;ka %

vk'k; % tc ,d gh frfFk ij nks ;k nks ls vf/kd O;ogkj lEiUu gksrs gSa rks ,sls O;ogkjksa dk

ys[kk jkstukeps esa vyx&vyx u djds ,d bdV~Bh izfof"B dj nh tkrh gS] ftls la;qDr ys[kk

;k fefJr ys[kk ;k izfof"V dgrs gSA fefJr ys[ks fuEu n'kkvksa esa fd;s tkrs gS %&

1- tc ,d gh frfFk esa dbZ ysunsu gksa ftuesa ,d [kkrk MsfcV vkSj dbZ [kkrs ØsfMV djus

gksA

2- tc ,d gh frfFk esa dbZ ysunsu ls dksbZ ,d [kkrk ØsfMV djuk gks vkSj ,d ls vf/kd

[kkrs MsfcV djuk gksaA

3- tc ,d ls vf/kd ysunsu ,sls gksa ftuesa MsfcV o ØsfMV djus okys [kkrs ,d gh izdkj ds

gksaA

egRo % egRo % egRo % egRo % egRo % le; vkSj Je dh cpr

eky [kkrs dk foHkktu eky [kkrs dk foHkktu eky [kkrs dk foHkktu eky [kkrs dk foHkktu eky [kkrs dk foHkktu (Division of Goods Accounts) % % % % %

lqfo/kk dh n`f"V ls O;kolkf;d xzgksa esa eky [kkrs dk foHkktu vxzkafdr Hkkxksa esa dj fn;k

tkrk gSA blls m/kkj Ø; ;k foØ; dh tkudkjh ljyrk ls izkIr dh tk ldrh gSA

tc ,d gh frfFk ij ,d izd`fr ds nks ;k nks ls vf/kd O;ogkj lEiUu fd;s tkrs gSa rks ,sls

O;ogkjksa dk ys[kk vyx&vyx u djrs gq, ,d djus dks la;qDr ys[ks vFkok fefJr ys[ks dgrs

gSA

uohu 'kCnkoyh &uohu 'kCnkoyh &uohu 'kCnkoyh &uohu 'kCnkoyh &uohu 'kCnkoyh &jkstukepk fofu;e O;fDrxr [kkrs oLrqxr [kkrs ukeek= ;k vk;&O;; [kkrs

(Journal) (Narration) (Personal Account) (Real Account) (Nominal Accounts)

fefJr izfof"V ;ksx [kkrk i`"B la[;k ;ksx vkxs ys tk;k x;k ;ksx vkxs yk;k gqvk

(Compund Entries) (Total) (Ledger Folio) (Total Carried Forward) (Total Brought Forward)

nSfud Mk;jh iath Lekjd cgh izs"k.k ;k pkyku

(Journal) (Register) (Memorandum Book) (Goods on Consignment)

f'k{k.k dh dk;Zfof/k%&f'k{k.k dh dk;Zfof/k%&f'k{k.k dh dk;Zfof/k%&f'k{k.k dh dk;Zfof/k%&f'k{k.k dh dk;Zfof/k%&1- loZizFke Øec) o frfFkokj ys[ks dh vko';drk dks Li"V djsaA

2- izkjfEHkd ys[ks dh iqLrd ds :i esa Lekjd cgh vkSj jkstukeps dks izLrkfor djsaA

3- izR;sd lkSns vkSj muds nksgjs izHkko dks le>us dk vH;kl djkosaA

LdU/k ;k jgfr;k(Stock A/c)

izs"k.k ij Hkstk eky(Goods sent on Con.)

{ 27 }

4- nksgjs izHkko ds ys[ku ds fy, mDr N% lksiuksa ds ek/;e ls izfof"V dk vH;kl djkosaA

5- dksbZ izfof"V D;ksa dh xbZ (Why approach) ij ges'kk tksj nsaA

6- jkstukeps ds [kkusa o ys[kk djus dh fof/k dks Li"V djsaA

¼v½ fnuk¡d & o"kZ] ekg o frfFk

¼c½ MsfcV fd;s tkus okys [kkrs dk uke /kujkf'k lfgr

¼l½ ØsfMV fd;s tkus okys [kkrs dk uke /kujkf'k lfgr

¼n½ lkSns dk laf{kIr fooj.kA

7- izR;sd fnu ;k i`"B ¼tks Hkh igys gks½ dh lekfIr ij MsfcV vkSj ØsfMV dk ;ksx yxkuk

o mudk egRoA

6- lkSnsa dks jkstukeps esa fy[kus dk vH;kl djk;saA


dk;Z fof/k 5- fopkj foe'kZ fof/k 6- Hkze.k fof/k 7- izn'kZu fof/kA

ewY;kadu ;kstuk %ewY;kadu ;kstuk %ewY;kadu ;kstuk %ewY;kadu ;kstuk %ewY;kadu ;kstuk %d{kk esa f'k{k.k ds le; gq, fopkj foe'kZ] iz'uksRrj rFkk vUr esa fd;s x;s iz'uksa] x`gdk;Z

vkfn ds ek/;e ls Nk=ksa ds vf/kxe dk irk yxk;k tk ldrk gSA bdkbZ dh lekfIr ij yh

tkus okyh bdkbZ ijh{kk (Unit Test) ls izR;sd Nk= dh =qfV;ksa vkSj le>kUrj (Learning Gaps)

dk Kku gks ldrk gSA Nk=ksa dks cktkj esa miyC/k jkstukeps dh iqLrd esa ys[kk djkus dk

vH;kl Hkh djkuk pkfg,A

bdkbZ ijh{k.kbdkbZ ijh{k.kbdkbZ ijh{k.kbdkbZ ijh{k.kbdkbZ ijh{k.k (Unit Testing) :

vfr y?kqmRrjh; iz'u %vfr y?kqmRrjh; iz'u %vfr y?kqmRrjh; iz'u %vfr y?kqmRrjh; iz'u %vfr y?kqmRrjh; iz'u %

1- jkstukeps dh ifjHkk"kk fyf[k;sA

2- jkstukeps ds nks ykHk crkb;sA

3- jkstukeps dk izk:i cukb;sA

4- ewy izfof"V dh iqLrd dk uke fyf[k;sA

5- fefJr izfof"V;ka D;k gSa \

6- ukeek= ds vk; en ds [kkrksa ds nks mnkgj.k nhft,A

7- izfrfuf/k O;fDrxr [kkrksa (Representative Personal Accounts) ds nks mnkgj.k fy[kksA

8- cukoVh O;fDrxr [kkrksa (Artificial Personal Accounts) ds nks mnkgj.k fy[kksA


1- fefJr izfof"V;ka D;k gSa \ ;g D;ksa dh tkrh gSa \

2- O;kikjh ds fy, fglkc&fdrkc j[kuk D;ksa vko';d gS \

{ 28 }

3- vesfjdu iz.kkyh ds vuqlkj O;kolkf;d [kkrksa dks fdu&fdu Hkkxksa esa ckaVk tk ldrk gS\

4- vesfjdu iz.kkyh ds vuqlkj foHkkftr [kkrksa esa O;kolkf;d lkSnksa dk ys[kk djus ds fu;e

fyf[k;sA

5- O;kolkf;d lkSnksa dk ys[kk djus ds fy, fo'ys"k.k djus ds fofHkUu lksiku crkb;sA

6- fefJr izfof"V;ka D;k gSa \ budh D;k vko';drk gS \

7- jkstukeps dh lhek,a fyf[k;sA

8- fooj.k (Narration) ls vki D;k le>rs gSa \ bldh D;k vko';drk gS \

9- jkstukeps dk ;ksx yxkus vkSj mls vkxs ys tkus dh izfØ;k dks le>kb;sA

10- Lekjd cgh dk izk:i cukb;sA


1- jkstukepk fy[kus dh fof/k le>kb;sA

2- vaxzsth iz.kkyh ds vuqlkj fofHkUu O;kolkf;d [kkrksa dks fdrus Hkkxksa esa foHkkftr fd;k

x;k gS \ rFkk muesa ys[kk djus ds D;k fu;e gSa \

3- jkstukepk D;k gS \ ,d O;kolkf;d izfr"Bku esa budh D;k vko';drk gS \

4- jkstukepk cukus ds D;k mn~ns'; gSa \

5- jkstukepk esa dkSu&dkSu ls [kkusa gksrs gSa\ rFkk muesa ys[kk fdl izdkj fd;k tkrk gS\

la[;kRed iz'u%&la[;kRed iz'u%&la[;kRed iz'u%&la[;kRed iz'u%&la[;kRed iz'u%&

1- jk; ,.M dEiuh ds jkstukeps esa fuEufyf[kr lkSnksa dk ys[kk dfj;s %

2007 :i;s

tuojh] 1 O;olk; izkjaHk fd;k 10]000

tuojh] 2 jke ls eky [kjhnk 4]000

tuojh] 3 lksguyky dks eky cspk 1]000

tuojh] 4 jkepUnz ls udn eky [kjhnk 3]000

tuojh] 5 etnwjh dk Hkqxrku fd;k 500

tuojh] 15 xksiky ls e'khu [kjhnh 4]000

tuojh] 20 'kadj dks udn eky cspk 5]000

tuojh] 31 C;kt dk Hkqxrku fd;k 550

tuojh] 31 fdjk;k fn;k 450

{ 29 }

bdkbZ&bdkbZ&bdkbZ&bdkbZ&bdkbZ&4 4 4 4 4 ¼c½¼c½¼c½¼c½¼c½

lgk;d cfg;k¡lgk;d cfg;k¡lgk;d cfg;k¡lgk;d cfg;k¡lgk;d cfg;k¡ (Subsidiary Books)

¼fof'k"V lgk;d iqLrdsa&Ø; cgh] foØ; cgh] Ø; okilh cgh] foØ; okilh cgh] izkI;

fcy cgh] ns; fcy cgh ds izk:i o ys[kk izfof"V;ka½

vko';d U;wure dky[k.M % 07 vko';d U;wure dky[k.M % 07 vko';d U;wure dky[k.M % 07 vko';d U;wure dky[k.M % 07 vko';d U;wure dky[k.M % 07

vkt ds vkS+|ksfxd ;qx esa O;kikfjd laLFkkvksa }kjk izfrfnu dbZ izdkj ds O;ogkj] lkSns ;k

ysu&nsu lEiUu fd;s tkrs gSA budh la[;k bruh vf/kd gksrh gS fd ,d O;fDr }kjk jkstukeps

esa fy[k ikuk vlEHko gksrk gSA blfy, ,d leku izd`fr okys O;ogkjksa dks ,d iath esa fy[kk

tkrk gSA bl fof/k ls ys[kk djus ls leku izd`fr okys O;ogkj ,d txg ,df=r gks tkrs gS

,oa t:jr iM+us ij vklkuh ls mu O;ogkjksa ds ckjs esa irk yxk;k tk ldrk gSA O;kikfjd

lLaFkk ds leLr m/kkj ysu&nsu ,d iqLrd essa fy[ks tkrs gSA bl fof/k ls ys[kk djus ls tuZy

esa fy[ks tkus okys ysunsuksa dh la[;k de gks tkrh gSaA bl izdkj fo'ysf"kr iqLrdksa esa izkjfEHkd

ys[ks ds :i esa mi;ksx dh tkus okyh cfg;ksa dks lgk;d iqLrdsas (Subsidiary Books) dgrs gSA

jksdM+ iqLrd Hkh ,d lgk;d iqfLrdk ;k lgk;d cgh gh gSA

f'k{k.k ds mn~ns'; %&f'k{k.k ds mn~ns'; %&f'k{k.k ds mn~ns'; %&f'k{k.k ds mn~ns'; %&f'k{k.k ds mn~ns'; %&bdkbZ f'k{k.k ds i'pkr fo|kFkhZ%&

Ø O;kolkf;d izfr"Bku esa lgk;d cfg;ksa dh vko';drk vkSj egRo crk ldsaxs

Ø lgk;d cfg;ksa dk vFkZ crkdj ifjHkkf"kr dj ldsaxs

Ø fofHkUu izdkj dh lgk;d cfg;ksa dh lwph cuk ldsaxs

Ø O;kikfjd lkSnksa dk fofHkUu lgk;d cfg;ksa esa ys[kk dj ldsaxs] rFkk

Ø lgk;d cfg;ksa ds ys[kksa dh lEcfU/kr [kkrksa esa [krkSuh dj ldsaxsA

izeq[k f'k{k.k fcUnqizeq[k f'k{k.k fcUnqizeq[k f'k{k.k fcUnqizeq[k f'k{k.k fcUnqizeq[k f'k{k.k fcUnq (Major Teaching Points) % % % % %

lHkh O;kikfjd ys[kksa dk ,d jkstukeps ;k udy cgh esa ,d O;fDr }kjk ys[kk dj ikuk

dfBu vkSj vlEHko dk;Z gksrk gSA blfy, ysunsuksa dks mudh izd`fr ds vuqlkj oxhZd`r djds

vyx&vyx cfg;ksa ;k iqLrdksa esa ys[kk fd;k tkrk gSA bl izdkj dh cfg;ksa dks lgk;d

cfg;ka dgk tkrk gSA blls %

1- ,d izdkj ds ysu&nsu ,d LFkku ij miyC/k gks tkrs gSA

2- ys[kkadu dk;Z esa Je&foHkktu lEiUu gks ikrk gSA

3- jkstukeps ij iM+us okys vuko';d Hkkj dks de fd;k tk ldrk gSA

ifjHkk"kk%ifjHkk"kk%ifjHkk"kk%ifjHkk"kk%ifjHkk"kk% *leLr izdkj ds m/kkj ¼ysu&nsu½ dh izkjfEHkd ys[kk djus dh iqLrdksa esa i`Fkd&i`Fkd

fy[kk tkuk lgk;d cfg;k¡ dgykrh gSA*

leLr udn ysu&nsuksa dk ys[kk rks jksdM+ iqLrd esa gh fd;k tkrk gSA

{ 30 }

jkstukeps dk mi&foHkktu

eky ls lEcaf/krjkssdM+ ls lEcaf/kr

jksdM+ iqLrdØ;iqLrd

foØ;iqLrd

Ø; okilhiqLrd

izkI; fcyiqLrd

foØ; okilhiqLrd

ns; fcyiqLrd

fcyksa ls lEcaf/kr

jksdM+ izkfIriqLrd

jksdM+ HkqxrkuiqLrd

↓

↓↓ ↓

↓

↓↓

↓↓

↓

↓

↓

izdkj %izdkj %izdkj %izdkj %izdkj %

1- Ø; iqLrd 2- foØ; iqLrd 3- Ø; okilh iqLrd 4- foØ; okilh iqLrd 5- izkI; fcy iqLrd

6- ns; fcy iqLrd 7- jksdM+ iqLrd 8- eq[; tuZy ¼tks O;ogkj fdlh Hkh lgk;d cfg;ksa esa ugha

vk ikrk mls eq[; tuZy esa fy[kk tkrk gS½A

Ø;] foØ; vkSj okilh cfg;ksa esa dsoy eky ds m/kkj Ø;&foØ; ,oa okilh ls

lEcaf/kr ysunsuksa dk ys[kk gh fd;k tkrk gSA ftu lkSnksa dk ys[kk bu cfg;ksa ;k fcy cfg;ksa

esa ugha vk ikrk mUgsa eq[; tuZy eas fy[kk tkrk gSA

lgk;d cfg;ksa ds izk:i % Ø; iqLrdØ; iqLrdØ; iqLrdØ; iqLrdØ; iqLrd Date Invoice No. Name of supplier (Account to be credited) L.F. Amount 2007 Rs. Aug. 5 3260 Kamal Traders 18,200

8218 Bakshi & Sons 3,500

Ø; okilh iqLrdØ; okilh iqLrdØ; okilh iqLrdØ; okilh iqLrdØ; okilh iqLrd Date Debit Note Name of supplier (Account to be debited) L.F. Amount

Rs. 2007 Aug.3 080/2007 Nema Traders, Bhopal 800

okilh iqLrdokilh iqLrdokilh iqLrdokilh iqLrdokilh iqLrd Date Invoice No. Name of customer (Account to be debited) L.F. Amount

Rs. 2007 Aug.25 178 Raman Traders, Bhopal 3,000

foØ; okilh iqLrdfoØ; okilh iqLrdfoØ; okilh iqLrdfoØ; okilh iqLrdfoØ; okilh iqLrd Date Credit Note. Name of customer (Account to be credited) L.F. Amount

Rs. 2007 Aug.25 10/2008 Raman Traders, Bhopal 300

{ 31 }

eq[; tuZy dksbZ vyx ls lgk;d iqLrd ugha gS ;g jkstukepk gh gS rFkk tks O;ogkj

fdlh Hkh lgk;d cgh eas LFkku ugha ikrs mUgsa blesa fy[kk tkrk gS blfy, bldk fuekZ.k

vR;Ur vko';d gSA

lgk;d cfg;ksa ds ykHk %lgk;d cfg;ksa ds ykHk %lgk;d cfg;ksa ds ykHk %lgk;d cfg;ksa ds ykHk %lgk;d cfg;ksa ds ykHk % 1- [krkSuh djus esa ljyrk 2- Je vkSj le; dh cpr 3- dk;Z dh

rhoz xfr 4- ysu&nsu <wa<+us esa lqfo/kk 5- dk;Z dq'kyrk dh tkap 6- nkf;Ro cks/k 7- lkSnksa dh

fLFkfr dh tkudkjh 8- vkUrfjd fujh{k.k esa lgk;rk 9- cfg;ka ykus ys tkus dh lqfo/kk 10-

lHkh O;kikfj;ksa ds fy;s ykHkizn 11- =qfV;ksa dk irk yxkus esa lqfo/kk 12- tkylkth dh de

laHkkouk 13- foLr`r fooj.k dk izkIr gksukA

lgk;d cfg;ksa esa ys[kkadu %lgk;d cfg;ksa esa ys[kkadu %lgk;d cfg;ksa esa ys[kkadu %lgk;d cfg;ksa esa ys[kkadu %lgk;d cfg;ksa esa ys[kkadu % lEcaf/kr cfg;ksa esa m/kkj O;ogkjksa dk ys[kk f}&izfof"V

iz.kkyh ds vk/kkj ij fd;k tkuk pkfg;sA blds fy, lEcaf/kr ysunkj ;k nsunkj ds [kkrs esa

[krkSuh djus ds i'pkr lgk;d cgh ds ;ksx dks ,d fuf'pr vof/k ds i'pkr Ø; [kkrk]

foØ; [kkrk] Ø; okilh ;k foØ; [kkrs eas [krkSuh dj fn;k tkrk gSA

uohu 'kCnkoyh &uohu 'kCnkoyh &uohu 'kCnkoyh &uohu 'kCnkoyh &uohu 'kCnkoyh &ewy ys[ks dh iqLrdsa jksdM+ iqLrd Ø; iqLrd Ø; okilh iqLrd foØ; iqLrd

(Books of original entry)(Cash Book) (Purchases Book)(Purchases Returns Book) (Sales Book)

foØ; okilh iqLrd jksdM+ izkfIr iqLrd jksdM+ Hkqxrku iqLrd vkarfjd vads{k.k tkylkth

(Sales Return Book) (Cash Receipt Book) (Cash Payment Book)(Internal Audit) (Forgery)

izkI; fcy iqLrd ns; fcy iqLrd eq[; tuZy Lohd`fr [kkrki`"B

(Bills Receivable Book)(Bills Payable Book) (Journal Proper) (Acceptancel) (Ledger Folio)

izs"k.k ;k pkyku chtd Øekad lwph ewY; jkf'k dk foLr`r C;kSjk 'kq) jde

(Consignment) (Invoice Folio) (List Price ) (Details of Amount) (Net Amount)

ijLij laca/k [krkSuh [kkrk i`"B la[;k izs"k.k ;k pkyku chtd

(Cross Reference) (Posting) (Ledger Folio) (Consignment) (Invoice)

lwph ewY; jkf'k dk foLr`r C;kSjk 'kq) jde [krkSuh(List Price) (Details of Amount) (Net Amount) (Posting)

izkI; fcy iqLrdizkI; fcy iqLrdizkI; fcy iqLrdizkI; fcy iqLrdizkI; fcy iqLrdDate From whom recd. Acceptor date of Term Maturing Amount L.F. Disposal

bill2007 2007 DiscountedAug. 8 Ramlal Ramlal Aug. 8 2 Months Oct. 11 2,000 on Aug,8

ns; fcy iqLrdns; fcy iqLrdns; fcy iqLrdns; fcy iqLrdns; fcy iqLrd

Date Drown by Payee Term Maturing Amount L. F. Payable at Disport

2007

Aug.10 Harsh Mohan 2 Months Oct., 13 2,000

{ 32 }

lgk;d lkexzh%lgk;d lkexzh%lgk;d lkexzh%lgk;d lkexzh%lgk;d lkexzh% 1- pkd&MLVj 2- CySd cksMZ 3- jksyj cksMZ 4- jkstukepk vkSj lgk;d

cfg;ksa dh Nih gqbZ iqLrdsa 5- O;kolkf;d laxBuksa dk ys[kk 6- O;kolkf;d laxBuksa dk Hkze.k

7- ys[kkdkj ls lk{kkRdkjA

f'k{k.k dh dk;Zfof/kf'k{k.k dh dk;Zfof/kf'k{k.k dh dk;Zfof/kf'k{k.k dh dk;Zfof/kf'k{k.k dh dk;Zfof/k (Teaching Procedure) %

bdkbZ izkjEHk djrs le; O;olk; esa m/kkj O;ogkjksa dh vf/kdrk] mudks lgh&lgh fy[kus

dh vko';drk ,oa blds fy, lgk;d cfg;ksa dh mikns;rk ij tksj fn;k tk;xkA iFkd&iFkd

lgk;d cfg;ksa dh vko';drk blfy, Hkh crkbZ tkuh pkfg, ftlls fd vfUre [kkrs Bhd <ax

ls rS;kj fd;s tk ldsaA Nk=ksa dks eq[;r;k bldh tkudkjh nsuh gksxh fd tks O;ogkj ¼ysu&nsu½

fdlh Hkh lgk;d cgh esa ugha vkrk og eq[; tuZy esa fy[kk tkrk gSA

1- O;olk; esa gksus okys vxf.kr lkSnks dks fuf'pr le; vof/k esa jkstukeps esa fy[kus

dh vko';drk dks LFkkfir djsaA

2- lkSnksa dh cM+h la[;k ,oa ,d ys[kkdkj gksus ds dkj.k gksus okyh dfBukbZ ij izdk'k

Mkysa lkFk gh fo'ysf"kr ys[kksa dh mi;ksfxrk dks crk;sa vkSj lgk;d cfg;ksa dh

mi;ksfxrk dks Li"V djsaA

3- jkstukeps dk fofHkUu cfg;ksa esa mi&foHkktu djds izR;sd ogh dh mi;ksfxrk Li"V

djsaA

4- Li"V dj nsa fd jksdM+ cgh dks vyx ls fy;k tk jgk gSA

5- eky[kkrs ls lEcaf/kr cfg;ksa dks cukus ds rjhdksa ij izdk'k M+kysa] muesa ys[kk djus

vkSj [krkSuh djus dh fof/k Li"V djsaA

6- fcy ls lEcaf/kr iqLrdksssa dh cukus dh fof/k vkSj mudh [krkSuh dks Li"V djsaA

7- ,sls lkSns tks fdlh Hkh lgk;d cgh esa ugha vk ikrs mUgsa lkekU; jkstukeps esa

fy[kus ds fy, dgsaA

8- vyx&vyx cfg;ksa ds lkSnksa dks nsdj fofHkUu cfg;ksa dks cukus dk vH;kl djk;saA

9- fefJr lkSns nsdj mudk ys[kk fdl&fdl lgk;d cgh esa gksuk gS&NVok;sa rFkk

ys[kk djk;saA eq[; tuZy esa vkus okys O;ogkjksas dks fo'ks"k :i ls Li"V dj nsaA

10- fd;s x;s fofHkUu ys[kksa dh [krkSuh djus dk vH;kl djk;sa A


dk;Z fof/k 5- x`gdk;Z 6- fopkj&foe'kZ fof/k 7- 'kSf{kd Hkze.k fof/k 8- izn'kZu fof/k 9- ifj;kstuk

fof/kA

ewY;kadu ;kstuk %ewY;kadu ;kstuk %ewY;kadu ;kstuk %ewY;kadu ;kstuk %ewY;kadu ;kstuk %

Nk=ksa dks fofHkUu izdkj dh lgk;d iqLrdksa dh tkudkjh gks x;h gS rks mUgsa gksus okys

izR;sd lkSns dks fdl [kkrs essa fy[kk tkuk pkfg, dk Kku gksuk vfr vko';d gSA Nk=ksa }kjk

{ 33 }

fdlh Hkh izdkj ds m/kkj O;ogkj dk ys[kkadu mfpr lgk;d cfg;ksa esa fd;k tkuk pkfg,A

blds fy, le;≤ ij O;ogkj dks crkdj lgk;d cgh dk uke iwNuk jgsxk fQj Bhd <ax

ls ys[kk rks os dj gh ldasxsA

bdkbZ ijh{k.k %bdkbZ ijh{k.k %bdkbZ ijh{k.k %bdkbZ ijh{k.k %bdkbZ ijh{k.k %

vfr y?kq mRrjh; iz'u %vfr y?kq mRrjh; iz'u %vfr y?kq mRrjh; iz'u %vfr y?kq mRrjh; iz'u %vfr y?kq mRrjh; iz'u %

1- lgk;d cfg;ksa dh vo/kkj.kk D;ksa mRiUu gqbZ +\

2- Ø; cgh esa fdl izdkj ds O;ogkj fy[ks tkrs gS\

3- fofHkUu izdkj dh lgk;d cfg;ksa ds uke fyf[k,a \

4- foØ; okilh ls D;k vk'k; gSA

5- izkIr fcy cgh ls vki D;k le>rs gS\

6- foØ; cgh esa fdl izdkj ds O;ogkj fy[ks tkrs gS\

7- ns; foi= cgh esa fdl izdkj ds O;ogkj fy[ks tkrs gS\

8- tks O;ogkj lgk;d cgh esa ugh vkrs mUgsa dgka fy[kk tkrk gS\

9- Ø; okilh ls vki D;k le>rs gS\

y?kq mRrjh; iz'u%y?kq mRrjh; iz'u%y?kq mRrjh; iz'u%y?kq mRrjh; iz'u%y?kq mRrjh; iz'u%

1- Ø; cgh vkSj foØ; cgh esa D;k vUrj gS\

2- ns; foi= cgh fdlds }kjk vkSj dSls rS;kj dh tkrh gS\

3- izkI; foi= cgh j[kus ls D;k ykHk gS\

4- Ø; cgh dk izk:i cukb;s\

5- vkUrfjd okilh cgh D;k gS\

6- MsfcV uksV dc vkSj fdlds }kjk Hkstk tkrk gSA

7- lgk;d cfg;kssa ls D;k ykHk gS\

8- MsfcV uksV vkSj ØsfMV uksV dk vFkZ crkb;s\

9- [kkusnkj Ø; cgh ls vki D;k le>rs gS\

10- lgk;d cfg;kssa dks j[kus dk D;k ykHk gS\

11- tuZy ds foHkktu dk D;k vk'k; gS\

12- eq[; tuZy D;ksa cukbZ tkrh gS\

fucU/kkRed iz'u %fucU/kkRed iz'u %fucU/kkRed iz'u %fucU/kkRed iz'u %fucU/kkRed iz'u %

1- lgk;d cfg;ksa dh vko';drk crkrs gq, izeq[k lgk;d cfg;ksa dk o.kZu dhft;s\

2- Ø; cgh esa yss[kk djus dh fof/k crkb;s\

3- Ø; okilh dks laf{kIr mnkgj.k nsdj le>kb;s\

4- foØ; cgh dk vFkZ crkb;s ,oa blesa ys[kk dSls fd;k tkrk gS] le>kb;s\

{ 34 }

5- Ø; okilh cgh dks laf{kIr mnkgj.k }kjk le>kb;s\

6- lgk;d cfg;ksssa esa ys[kkadu djuk D;ksa vko';d gS\

7- lgk;d cfg;kssa dk vfUre ys[kk rS;kj djus esa D;k lg;ksx gksrk gS\

8- O;ogkjkssa dks vfUre ys[kksa esa fy[kus ls iwoZ lgk;d cfg;kssa esa D;ksa fy[kk tkrk gSA

la[;kRed iz'u %la[;kRed iz'u %la[;kRed iz'u %la[;kRed iz'u %la[;kRed iz'u %

1 -1 -1 -1 -1 - fuEufyf[kr O;ogkjksa dks Ø; cgh esa fyf[k;s&

2007

tuojh 1- 'kadj ls 1]000 :- dk eky 10% O;kikfjd dVkSrh ij [kjhnkA

tuojh 5- ';ke ls 640 :- dk eky Ø; fd;kA

tuojh 7- eksgu ls udn eky [kjhnk 200 :-A

tuojh 9- lksgu ls 400 :- dk eky 5% O;kikfjd dVkSrh ij Ø; fd;kA

2 -2 -2 -2 -2 - fuEufyf[kr O;ogkjksa dks foey LVkslZ dh iqLrdkssa esa cukbZ xbZ foØ; cgh essa fyf[k;s%

2007

tuojh 1- dey dks m/kkj eky cspk 405 :- dk 10% O;kikfjd NwV ijA

tuojh 2- fueZy dks eky cspk 650 :- dk 10% O;kikfjd NwV ijA

tuojh 3- iqjkuk QuhZpj m/kkj cspk fd'kksj dks 300 :-A

3 -3 -3 -3 -3 - fuEufyf[kr O;ogkjksa dks gsesUnz dqekj ,.M dEiuh dh mfpr cfg;ksa esa fyf[k;s&

2007

Qjojh 1- jked`".k ,.M lUl dks {kfr gksus ds dkj.k eky ykSVk;k 200 :-A

Qjojh 4- vkns'k ds vuqlkj eky u gksus ds dkj.k lksgu dks eky okfil fd;k 100 :-

4 -4 -4 -4 -4 - fuEufyf[kr O;ogkjksa dks foØ; cgh essa fyf[k;s vkSj [krkSuh dhft;s &

2007

tuojh 1- gjhjke ,.M lUl us okilh ykSVk;h O;kikfjd vigkj 6-25%A

100 izfr;ka¡ iqLrikyu dh nj 12 :- izfr iqLrdA

tuojh 7- n;ky us eky ykSVk;k 75 :- ewY; dkA

vko';drk gksus ij fgUnh vkSj vaxzsth ds vyx&vyx iz'u Hkh fn;s tk ldrs gSA

{ 35 }

bdkbZ&bdkbZ&bdkbZ&bdkbZ&bdkbZ&44444 ¼l½ ¼l½ ¼l½ ¼l½ ¼l½

jksdM+ cghjksdM+ cghjksdM+ cghjksdM+ cghjksdM+ cgh (Cash Book)¼jksdM+ cgh&lk/kkj.k o cSad [kkrs okyh rFkk [kqnjk jksdM+ cgh½

vko';d U;wure dky[kaM % 06vko';d U;wure dky[kaM % 06vko';d U;wure dky[kaM % 06vko';d U;wure dky[kaM % 06vko';d U;wure dky[kaM % 06

lEifRr;ksa ds lEc)Zu ls gh O;olk; dk foLrkj] lQyrk o mRFkku lEHko gS rFkk buds

laj{k.k dk nkf;Ro Hkh ys[kkadu dk gh gksrk gSA blhfy, lHkh lEifRr;ksa dk mfpr ys[kk j[kk

tkrk gSA lokZf/kd rjy lEifRr udnh dk vklkuh ls xcu fd;k tk ldrk gS] /kks[kk/kM+h dh

tk ldrh gS ftlls O;kikj voufr ds dxkj ij vk tkosxkA blfy, jksdM+ dks ys[kkadu }kjk

fo'ks"k laj{k.k fn;k tkuk vfr vko';d gksrk gSA vr% jksdM+h O;ogkjksa ¼ekSfnzd ysu&nsu½ dks

fo'ks"k :i ls vyx ys[kkc) fd;k tkrk gSA ftl lgk;d ogh es amls vyx ls ys[kk fd;k

tkrk gS mls jksdM+ iqLrd dgrs gS rFkk tks O;fDr bl dk;Z gsrq j[kk tkrk gS mls jksdfM+;k

(Cashier) dgrs gSA

O;olk; dh vko';drkuqlkj fofHkUu izdkj dh jksdM+ cfg;ka j[kh tkrh gS rFkk muesa

lHkh izdkj ds udn izkfIr;ksa ,oa Hkqxrkuksa dk ys[kkadu fd;k tkrk gSA NksVs&NksVs Hkqxrkuska dk

ys[kk djus ds fy, vyx [kqnjk jksdM+ cgh¼iSVh ds'k cqd½ dk Hkh mi;skx fd;k tkrk gS ftlls

cM+s Hkqxrkuksa ij /;ku dsfUnzr fd;k tk ldsA blls xfYr;ksa dh laHkkouk de gks tkrh gSA

O;olkf;d laLFkkvksa esa fofHkUu izdkj dh jksdM+ cfg;ksa ds ek/;e ls cM+h ,oa NksVh nksuksa gh

jdeksa ds Hkqxrku ij fu;a=.k j[kk tkrk gSA

f'k{k.k ds mn~ns'; %f'k{k.k ds mn~ns'; %f'k{k.k ds mn~ns'; %f'k{k.k ds mn~ns'; %f'k{k.k ds mn~ns'; %

bdkbZ f'k{k.k ds i'pkr~ fo|kFkhZ %

Ø jksdM+ iqLrd dh vko';drk vkSj egRo crk ldsaxs

Ø O;olk; esa j[kh tkus okyh fofHkUu izdkj dh jksdM+ iqLrdksa dh lwph cuk ldsaxs

Ø jksdM+ iqLrd esa fy[ks tkus okys lkSnksa dk igpku dj crk ldsaxs

Ø fofHkUu uxn ysunsuksa dks vko';drkuqlkj jksdM+ iqLrdksa esa fy[k ldsaxs rFkk

Ø jksdM+ iqLrd dk 'ks"k fudky ldsaxsA

izeq[k f'k{k.k fcUnqizeq[k f'k{k.k fcUnqizeq[k f'k{k.k fcUnqizeq[k f'k{k.k fcUnqizeq[k f'k{k.k fcUnq ¼ ¼ ¼ ¼ ¼Major Teaching Concepts½ %½ %½ %½ %½ %

jksdM+ iqLrd ls vk'k; %&jksdM+ iqLrd ls vk'k; %&jksdM+ iqLrd ls vk'k; %&jksdM+ iqLrd ls vk'k; %&jksdM+ iqLrd ls vk'k; %& O;olk; ds leLr udn ysunsuksa dks vyx ,d lgk;d cgh esa

j[kus ij ,slh cgh dks jksdM+ iqLrd dgk tkrk gSA ;g O;kolkf;d ys[ks dh izkjfEHkd lgk;d

iqLrd rFkk eq[; cgh Hkh (Subsidiary book as well as Principal book of accounts) gSA

ifjHkk"kk %ifjHkk"kk %ifjHkk"kk %ifjHkk"kk %ifjHkk"kk % ^^jksdM+ cgh izkjfEHkd ys[ks dh ,slh iqLrd gS tks leLr ekSfnzd izkfIr;ksa ,oa

Hkqxrkuksa dk ys[kk djus ds iz;kstu ls j[kh tkrh gSA^^ & dkVZj

{ 36 }

la{ksi esa] O;kikj esa ftruk :i;k udn vkrk gS ;k ftruk :i;k udn Hkqxrku fd;k

tkrk gSA mldks ys[kk ftl cgh esa djrs gSa mls jksdM+ cgh dgk tkrk gSA

jksdM+ cgh dh fo'ks"krk,a %jksdM+ cgh dh fo'ks"krk,a %jksdM+ cgh dh fo'ks"krk,a %jksdM+ cgh dh fo'ks"krk,a %jksdM+ cgh dh fo'ks"krk,a % 1- uxn ysu&nsu dk ys[kk 2- izkjfEHkd 'ks"k 3- nks i{kksa dk gksuk

4- vfUre 'ks"k 5- cV~Bs dk ys[kk 6- cSad O;ogkj 7- [kkrk cgh dk fgLlkA

jksdM+ cgh dk egRo %jksdM+ cgh dk egRo %jksdM+ cgh dk egRo %jksdM+ cgh dk egRo %jksdM+ cgh dk egRo % 1- jksdM+ O;ogkjksa dh vf/kdrk 2- lHkh jksdM+ O;ogkj ,d LFkku ij

3- tkylkth ls cpko 4- izkfIr ,oa Hkqxrkuksa dk Hkh fo'ys"k.k laHko 5- izkIr ,oa nh tkus okyh

NwV ;k cV~Vs dk Hkh lkFk&lkFk ys[kk 6- cSad ysunsuksa dk Hkh lkFk gh ys[kk 7- vko';drkuqlkj

izk:iksa dk mi;ksx 8- izfrfnu dh jksdM+ dk frtksjh ls feyku 9- dk;Z dk foHkktu ,oa

fof'k"Vhdj.k 10- y?kq jksdM+ iqLrd ds ek/;e ls cM+s ysunsuksa ds lkFk&lkFk NksVs ysu&nsuksa ij

Hkh fu;a=.kA

izdkj %izdkj %izdkj %izdkj %izdkj % 1- lk/kkj.k jksdM+ cgh (Simple Column Book½ 2- f}&LrEHkh; jksdM+ cgh (Two

Column Book) 3- f=&LrEHkh; jksdM+ cgh (Three Column Book½ 4- [kqnjk jksdM+ cgh (Petty

Cash Book½

1- lk/kkj.k jksdM+ cgh1- lk/kkj.k jksdM+ cgh1- lk/kkj.k jksdM+ cgh1- lk/kkj.k jksdM+ cgh1- lk/kkj.k jksdM+ cgh % ,slh jksdM+ cgh ftlesa /kujkf'k fy[kus ds fy, ¼jksdM+ dk½ dsoy

,d gh [kkuk gksrk gS] lk/kkj.k jksdM+ cgh ;k ,d [kkus okyh jksdM+ cgh dgykrh gSA ftlls

vkus okyh jksdM+ dks ck;sa i{k esa ,oa tkus okyh jksdM+ dks nk;h vksj fy[kk tkrk gSA

izk:i %

lk/kkj.k jksdM+ cghlk/kkj.k jksdM+ cghlk/kkj.k jksdM+ cghlk/kkj.k jksdM+ cghlk/kkj.k jksdM+ cghReceipts Payments

Date Particulars V.No.L.F. Amount Date Particulars V.No. L.F. Amount

Rs. Rs.

ys[kk fof/k %

1- ck;ka i{k izkfIr i{k rFkk nk;ka i{k Hkqxrku i{k gskrk gSA

2- udn izkfIr;ksa o Hkqxrkuksa dks frfFkokj izekd la[;k (Voucher no.) ds lkFk fy[kk tkrk

gSA

3- udn izkfIr;ksa dks ckabZ vksj rFkk udn Hkqxrkuksa ds nkfguh vksj fy[kk tkrk gSA

5- izkfIr i{k esa ^ls* (To) rFkk Hkqxrku i{k esa ^dk* (By) 'kCnksa dk iz;ksx fd;k tkrk gSA

[kkrk i`"B la[;k esa [kkrkcgh dh ml i`"B la[;k dks fy[kk tkrk gS] tgk alacaf/kr lkSns dh

[krkSuh dh tkrh gSA

ckdh ¼'ks"k½ fudkyuk % vko';drkuqlkj izR;sd fnu] lIrkg ;k ekg esa ckdh fudyh tk ldrh

gSA blds fy, fuEu fof/k viukbZ tkrh gSA

{ 37 }

1- nskuksa i{kksa dk ;ksx fudkyuk

2- izkfIr i{k ds ;ksx ls Hkqxrku i{k ds ;ksx dks ?kVkukA

3- izkIr varj jkf'k gh 'ks"k gksrk gSA ftls Hkqxrku i{k esa Balance c/d fy[k dj ;ksx

yxk fy;k tkrk gSA

4- jksdM+ cgh dk lnSo MsfcV 'ks"k gh gksrk gSA

2 f}LrEHkh; jksdM+ cgh %2 f}LrEHkh; jksdM+ cgh %2 f}LrEHkh; jksdM+ cgh %2 f}LrEHkh; jksdM+ cgh %2 f}LrEHkh; jksdM+ cgh % /kujkf'k fy[kus ds fy, nks [kkus & NwV vkSj jkf'kA

vko';drk % 1- udn ysu&nsu 2- fuf'pr fof/k ls igys Hkqxrku djus ij dVkSrh nsus dh izFkk

f}&LrEHkh; jksdM+ cghReceipts Payments

V. L. Disc V. L. Disc

Date Particulars No. F. ount Amount Date Particulars No. F. ount Amount

Rs. Rs. Rs. Rs.

ys[kk fof/k % dsoy dVkSrh dk ys[kk dVkSrh ds dkye esa izkIr dVkSrh dks izkfIr i{k esa ,oa nh

tkus okyh dVkSrh dks Hkqxrku i{k esa lkSns ds lkFk gh fy[kk tkrk gSA ekg ds var esa 'ks"k

fudkyk tkrk gS fdUrq dVkSrh ;k cV~Vk dk 'ks"k ugha fudkyk tkrk gS mls nksuksa i{kksa esa ;ksx

gh dj fn;k tkrk gS ftls dVkSrh [kkrs esa fodyu ¼MsfcV½ o lekdyu ¼ØsfMV½ i{k esa

^^fofo/k jksdM+ cgh ds vuqlkj** fy[kdj [krkSuh dj fn;k tkrk gSA

3 f=LrEHkh; jksdM+ cgh %3 f=LrEHkh; jksdM+ cgh %3 f=LrEHkh; jksdM+ cgh %3 f=LrEHkh; jksdM+ cgh %3 f=LrEHkh; jksdM+ cgh % /kujkf'k fy[kus ds fy, rhu [kkus & NwV] cSad o jksdM+A

vko';drk & udn ysu&nsu] cV~Vk ,oa cSad ds ek/;e ls lkSns djus ijA

izk:i %

f=&LrEHkh; jksdM+ cgh

Receipts Payments

V. L. Disc Bank Amo V. L. Disc Bank Amo

Date Particulars N F. ou unt Date Particulars N F. ou unto. nt o. nt

Rs. Rs. Rs. Rs. Rs. Rs.

ys[kk fof/k %

1- jksdM+] cV~Vk ,oa cSad ls lEcaf/kr enksa dks lEcaf/kr LraHk esa n'kkZ;k tkrk gSA

2- Hkqxrku esa psd ;k Mªk¶V izkIr gksus ij & ftUgsa lh/ks cSad Hkstk tkuk gks mUgsa cSad LrEHk

esa ,oa cSad u Hkstus ij jksdM+ LrEHk esa izkfIr i{k esa fy[kk tkosxkA

3- cSad ds lkFk udn ;k lh/ks ysunsu gksus ij mudh izfof"V;ksa dks foeq[k izfof"V;ka (Contra

Entries) gksrh gSA

{ 38 }

;s ifjfLFkfr;ka fuEu gS & 1- tc cSad esa :i;k tek fd;k tkrk gS 2- tc O;kikj esa izkIr

pSd] cSad] Mªk¶V vkfn dqN fnu ckn cSad esa vkrk gS 3- tc dk;kZy; ds fy;s cSad ls jksdM+

fudkyh tkrh gSA 4- psd foi= esa vuknj.k ij tek ds le; dh xbZ izfof"V ds foijhr izfof"V

dh tkrh gS vFkkZr~ jksdM+ iqLrdksa ds Hkqxrku i{k esa cSad LrEHk dh izfof"V dh tkrh gSA

'ks"k fudkyuk %'ks"k fudkyuk %'ks"k fudkyuk %'ks"k fudkyuk %'ks"k fudkyuk % 1- cV~Vk ;k dVkSrh ds LrEHk dk 'ks"k ugha fudkyk tkrk dsoy ;ksx yxk;k

tkrk gSA 2- jskdM+ LrEHk dk ges'kk fodyukf/kD; ¼MsfoV 'ks"k½ gh gksrk gSA 3- cSad LrEHk dk

MsfcV ;k ØsfMV fodyu ;k lekdyu nksuksa 'ks"k gks ldrk gSA ;fn O;kikjh dk cSad tek gS

rks MsfcV 'ks"k uhps yk;s (By Balance C/d) vkSj ØsfMV 'ks"k gS rks uhps yk;s (To Balance C/d)

fy[krs gSa rFkk bls vf/kfod"kZ ekuk tkrk gSA 4- 'ks"k dks lh/ks ryiV esa yk;k tkrk gSA ysfdu

cV~Vk ;k dVkSrh dk vyx ls [kkrk [kksydj 'ks"k fudkyk tkrk gS fQj mldks ryiV esa ys

yk;k tkrk gSA

jksdM+ cgh esa dVkSrh ;k NwV dk ys[kk %jksdM+ cgh esa dVkSrh ;k NwV dk ys[kk %jksdM+ cgh esa dVkSrh ;k NwV dk ys[kk %jksdM+ cgh esa dVkSrh ;k NwV dk ys[kk %jksdM+ cgh esa dVkSrh ;k NwV dk ys[kk %

1- dVkSrh ;k vigkj [kkrk vyx ls [kksyk tkuk pkfg;s rFkk bu [kkrksa ds fodyu i{k esa

fodyu ds ;ksx dks ^^fofo/k jksdM+ cgh ds vuqlkj** fy[kdj fy[kk tkrk gS rFkk

ledyu i{k ds ;ksx dks lekdyu i{k esa ^^fofo/k jksdM+ cgh ds vuqlkj** fy[kdj

fy[kk tkrk gSA

2- jksdM+ cgh ds MsfoV i{k esa fy[kh xbZ enksa ds [kkrs esa ØsfMV ds rjQ ^^vigkj dks (By

Discount)** vkSj ^jksdM+ [kkrk dks (By cash A/c)** ;k ^cSad [kkrk dks (Bank A/c)** fy[kk

tkrk gSA

3- jksdM iqLrd ds MsfoV esa fy[kh xbZ enksa ds [kkrksa esa ØsfMV dh rjQ " To Discount

A/c" "To Cash A/c" ;k "To Bank A/c" fy[k dj [krkSuh dh tkrh gSA

[kRkkSuh[kRkkSuh[kRkkSuh[kRkkSuh[kRkkSuh % jksdM+ iqLrd esa fy[ks x;s lkSnksa dh lEcaf/kr [kkrksa esa [krkSuh Hkh dh tkrh gSA

foeq[k ;k foijhr izfof"V;ksa dh [krkSuh ugha gksrhA

foeq[k ;k foijhr izfof"V;kafoeq[k ;k foijhr izfof"V;kafoeq[k ;k foijhr izfof"V;kafoeq[k ;k foijhr izfof"V;kafoeq[k ;k foijhr izfof"V;ka (Contra Entries) % tks lkSns jksdM- o cSad nksuksa ds 'ks"kksa dks

izHkkfor djrs gSa muds MsfcV vkSj ØsfMV nskuksa gh i{kksa dk ys[kk jksdM+ iqLrd esa fd;k tkrk

gS vkSj ,sls ys[kksa dh [krkSuh ugha gksrh dsoy [kkrk i`"B la[;k ds [kkus esa fo- (Contra) fy[k

fn;k tkrk gSA ;g fuEufyf[kr ifjfLFkfr;ksa esa gksrk gSA

1- tc cSad esa :i;k tek fd;k tk, 2- tc izkIr pSd] Mªk¶V vkfn dqN fnu j[kdj cSad esa

laxzg gsrq Hkstsa ;k 3- tc dk;kZy; mi;ksx ds fy, cSad ls :i;k fudkyk tk,A

4- [kqnjk jksdM+ cgh4- [kqnjk jksdM+ cgh4- [kqnjk jksdM+ cgh4- [kqnjk jksdM+ cgh4- [kqnjk jksdM+ cgh %

vko';drk % 1- dbZ ckj fd;s tkus okys leLr QqVdj [kpksZa dks jksdM iqLrd esa ckj&ckj u

fy[kdj ekg ;k fuf'pr vof/k ds ckn muds ;ksx dks jksdM+ iqLrd esa ys tk;k tkrk gSA

{ 39 }

2- vxznk; iz.kkyh viukus ds dkj.kA 3- QqVdj jksdfM+;s dks vfxze nh tkus okyh jkf'k ¼¶yksV½

dgykrh gSA

izk:i %

Petty Cash Book

izkfIr HkqxrkuAmt. Date Particulars V. L. Amt Wages Freight Postage Refresh Tips Tel Coolee Stationa Sundrie

N F. ment egra ry s

ms

uohu 'kCnkoyhuohu 'kCnkoyhuohu 'kCnkoyhuohu 'kCnkoyhuohu 'kCnkoyh %&

cV~;k ;k vigkj [kqnjk jksdM+ cgh jksdfM+;k vxznk; iz.kkyh

(Discount) (Petty Cash Book) (Cashier) (Imprest System)

¶yksV gLrLFk jksdM+ vf/kfod"kZ foi=

(Float) (Cash in Hand) (Overdraft) (Billof Exchange)

psd Mªk¶V foeq[k@izfr vuknj izfof"V

(Cheque) (Draft) (Contra entry) (Dishounour)

izkI; fcy ns; fcy fofo/k O;; jlhn

(Bills Receiable) (Bills Payable) (Sundry Expenses) (Receipt)

vfrjsd@vkf/kD;

(Surplus)

lgk;d lkexzhlgk;d lkexzhlgk;d lkexzhlgk;d lkexzhlgk;d lkexzh % 1- pkd&MLVj 2- CySd cksMZ 3- jksyj cksMZ 4- jkstukepk vkSj lgk;d

cfg;ksa dh Nih gqbZ iqLrdsa 5- uewus ds pSd] Mªk¶V] fcy vkfn 6- O;kolkf;d laxBuksa dk ys[kk

7- O;kolkf;d laxBuksa dk Hkze.k 8- ys[kkdkj ls lk{kkRdkj

f'k{k.k dh dk;Zfof/kf'k{k.k dh dk;Zfof/kf'k{k.k dh dk;Zfof/kf'k{k.k dh dk;Zfof/kf'k{k.k dh dk;Zfof/k (Teaching Procdure) % Nk=ksa dks fu/kkZfjr dky [k.M Øe esa jksdM+

cgh dk vFkZ] egRo] y{k.k] mlds izHkko ¼ykHk&gkfu½ dks crkrs gq, jksdM- cgh ds fofHkUu

igyqvksa ij izdk'k Mkyk tk, ,oa mnkgj.k }kjk Li"V fd;k tkuk pkfg;sA vadxf.krh; x.kuk

dk;Z Hkh Nk=ksa ds le{k djuk pkfg;s ftlls fd Nk=ksa dh x.kuk laca/kh dfBukb;ksa dk gy

ljyrk ls gks ldsA

1- jksdM+ ,d rjy lEifRr gksus ds dkj.k blds fy, vyx ls lgk;d cgh gksus dh

vko';drk dks LFkfir djsaA

2- izR;sd O;olk; esa jksdM+ cgh dh vko';drk dks crkrs gq, blds fofHkUu izdkjksa dks Li"V

djsaA

{ 40 }

3- Nk=ksa dks jksdM+ [kkrs dh tkudkjh gS gh mlds vk/kkj ij gh ,d [kkus okyh ;k lk/kkj.k

jksdM+ iqLrd &mlds izkfIr o Hkqxrku i{kksa dks MsfcV o ØsfMV ls lacaf/kr djrs gq, Li"V

djsaA

4- O;kikj esa NwV ;k dVkSrh dh mi;ksfxrk dks Li"V djrs gq, nks [kkus okyh jksdM+ cgh dks

izLrkfor djsa RkFkk mlds la[;kRed iz'uksa dks Li"V djrs gq, nks [kkus okyh jksdM+ cgh

dks izLrkfor djsa RkFkk mlds la[;kRed iz'ukas dks ';keiV~V ij gy djds crk;saA

5- ,d [kkus okyh vkSj nks [kkus okyh jksdM+ cfg;ksa dk vH;kl djk;sa &/khjs /khjs dfBukbZ

ds Lrj dks c<+krs tk,A

6- izR;sd O;olk; esa gksus okys cSad lkSnksa ds egRo dks Li"V djsaA

7- rhu [kkus okyh jksdM+ iqLrd dks crk;s rFkk ml ij la[;kRed iz'u gy djsaA

8- foijhr izfof"V;ksa dks crk;saA

9- mfpr vH;kl djk;sa ftlesa ljy ls dfBu dh vksj vxzlj gksA

10- vxznk; iz.kkyh vkSj [kqnjk jksdM+ iqLrd dks izLrkfor djsaA

11- mfpr iz'u nsdj vH;kl djk;saA

12- fo|ky; ds dk;kZy; esa cukbZ tkus okyh jksdM+ iqLrd dk voyksdu djk;saA

13- O;kolkf;d izfr"Bkuksa esa cukbZ tkus okyh jksdM+ iqLrd dk voyksdu djk;saA

f'k{k.k fof/k;kaf'k{k.k fof/k;kaf'k{k.k fof/k;kaf'k{k.k fof/k;kaf'k{k.k fof/k;ka % 1- O;k[;ku fof/k 2- leL;k lek/kku fof/k 3- iz'uksRrj fof/k 4- izk;ksfxd

dk;Z fof/k 5- x`gdk;Z 6- fopkj&foe'kZ fof/k 7- 'kSf{kd Hkze.k fof/k 8- izn'kZu fof/k 9- ifj;kstuk

fof/kA

ewY;kadu ;kstukewY;kadu ;kstukewY;kadu ;kstukewY;kadu ;kstukewY;kadu ;kstuk %

d{kk f'k{k.k ds le; iwNs x;s iz'uksa] vH;kl iqfLrdkvksa dk fujh{k.k] iz'uksRrj] x.kuk

dk;Z rFkk le;c) bdkbZ dh lekfIr ij bdkbZ ijh{kk dk vk;kstu djds muds le>kUrj dk

Kku gks ldrk gS fQj vko'drkuqlkj funkukRed ijh{k.k vkSj mipkjkRed f'k{k.k dk

vk;kstu fd;k tk ldrk gSA

bdkbZ ijh{k.kbdkbZ ijh{k.kbdkbZ ijh{k.kbdkbZ ijh{k.kbdkbZ ijh{k.k %

vfr y?kqRrjh; iz'uvfr y?kqRrjh; iz'uvfr y?kqRrjh; iz'uvfr y?kqRrjh; iz'uvfr y?kqRrjh; iz'u %

1- jksdM+ cgh dh nks fo'ks"krk;sa crkb;s\

2- [kqnjk jksdM+ cgh j[kus ds nks dkj.k crkb;s \

3- y?kq jksdM+ cgh ds nks ykHk crkb;s \

4- fofHkUu jksdM- cfg;ksa ds uke fyf[k;s \

5- [kqnjk jksdM+ cgh dh vxznk; i)fr dh nks fo'ks"krk;sa fyf[k;s \

6- jksdM+ cgh dk iz;ksx D;ksa fd;k tkrk gS] dkj.k crkb;s \

{ 41 }

7- udn ysu&nsu gh jksdM+ cgh esa D;ksa fy[ks tkrs gS \

8- dVkSrh ;k vigkj dc fn;s tkrs gS \

9- f=&LrEHkh; jksdM+ cgh dc iz;ksx esa yk;h tkrh gS \

10- ¶yksV jkf'k fdls dgrs gS \

y?kqRrjh; iz'uy?kqRrjh; iz'uy?kqRrjh; iz'uy?kqRrjh; iz'uy?kqRrjh; iz'u %

1- y?kq jksdM+ cgh dh vko';drk fyf[k;s \

2- jksdM+ cgh ds ykHk fyf[k;s \

3- jksdM+ cgh dh fo'ks"krkvksa dks fyf[k;s \

4- [kqnjk jksdM+ cfg;ksa ds ykHk fyf[k;s \

5- y?kq jksdM+ iqLrd dh vxznk; i)fr dh fo'ks"krk crkb;s \

6- ^^jksdM+ cgh u dsoy lgk;d iqfLrdk gS] vfirq fglkc dh izeq[k iqfLrdk Hkh gS** O;k[;k

dhft;sA

7- f}&LrEHkh; jksdM+ cgh ls vki D;k le>rs gS \

8- lk/kkj.k jksdM+ cgh dk vk'k; crkb;s \

9- jksdM+ cgh dkSu lk vkf/kD; n'kkZrh gS \

fucU/kkRed iz'ufucU/kkRed iz'ufucU/kkRed iz'ufucU/kkRed iz'ufucU/kkRed iz'u %

1- jksdM+ cgh ls vkidk D;k vk'k; gSA ;g fdrus izdkj ls fy[kh tk ldrh gS \

2- jksdM+ cgh D;k gS \ cgh [kkrs esa bldk D;k egRo gS] fofHkUu izdkj dh jksdM+ cfg;ksa

ds uke nhft;s tks O;kikj esa mi;ksx esa yk;h tkrh gS \

3- QqVdj jksdM+cgh dh is'kxh izFkk dk o.kZu dhft;s] mlds ykHk crkb;s rFkk mnkgj.k

lfgr le>kb;ssA

4- f}LrEHkh; jksdM+ cgh esa izfof"V;ka fdl izdkj dh tkrh gSA bl cgh dh [krkSuh dh

fof/k dks le>kb;sA

la[;kRed iz'ula[;kRed iz'ula[;kRed iz'ula[;kRed iz'ula[;kRed iz'u %

1- fuEufyf[kr O;ogkjksa ls lk/kkj.k jksdM+ cgh rS;kj dhft;s &

2007

vizSy 1] jksdM+ ls O;kikj izkjaHk fd;k 10]000 :

vizSy 5] eky udn [kjhnk 1]800 :

vizSy 10] eky udn cspk 1]200 :

vizSy 20] ys[ku lkexzh [kjhnh 250 :

vizSy 30] eksgu dks osru ds fn;s 750 :

{ 42 }

2- fuEu O;ogkjksa esa lk/kkj.k jksdM+ cgh cukb;s &

2007

twu 1] udn jde ls O;kikj izkjaHk fd;k 1]200 :

twu 3] dkerk izlkn ls eky [kjhnk 390 :

twu 5] dkerk izlkn dks pqdk, 390 :

twu 8] egs'k panz ls izkIr gq, 560 :

twu 10] udn fcØh 375 :

twu 20] udnh ls eky [kjhnk 750 :

twu 25] QuhZpj [kjhnk 250 :

twu 28] fdjk;k fn;k 50 :

twu 30] LVkQ ds lnL;ksa dks osru fn;k 368 :

3- fuEu lkSnksa ls f}&LrEHkh; jksdM+ cgh cukb;s &

2007 :-

vDVwcj 1] jksdM+ 'ks"k 3000

4] _f"kds'k dks pqdk, 2140

10 fd'kksj ls izkIr gq, 60

cV~Vk fn;k 45

15- eky cspk 1755

20 eky [kjhnk 200

31 osru fn;k 300

4- fuEufyf[kr ysunsuksa ls f}&LrEHkh; jksdM+ cgh cukb;s o 'ks"k fyf[k;s &

2007 :-

vDVwcj 1] vfHkthr us jksdM+ jkf'k ls O;olk; 'kq: fd;k 6000

4- udn eky [kjhnk 3900

8- udn eky cspk 100

10- vfHk"ksd ls izkIr gqvk 380

cV~Vk fn;k 20

15- vatyh dks vnk fd;s 240

mlls cV~Vk izkIr fd;k 10

20- dk;kZYk; ds fy, QuhZpj [kjhnk 100

22- izkph dks udn eky cspk 375

25- ys[ku lkexzh ds vnk fd;s 30

26- ,d iqjkuh vyekjh ds foØ; ls izkIr gq, 400

{ 43 }

27- etnwjh vnk dh 50

31- fdjk;k vnk fd;k 300

5- fuEu lwpukvksa ls y?kq jksdM+ cgh cukb;s &

2007 :-

vDVwcj 1] jksdfM+;s ls izkIr gqvk 200

2- Mkd fVdV ds fy, pqdk, 5

3- rkj ds fn, 15

8- rkaxk fdjk;k fn;k 16

12- Mkd O;; pqdk;k 12

20- fofo/k O;; 16

25- ys[kk lkexzh ds pqdk, 14

26- dqyh [kpkZ fn;k 10

29- rkj ds fn;s 6

30- ;k=k O;; pqdk;k 24

6- fuEufyf[kr O;ogkjksa dks y?kq jksdM+ iqLrd esa fyf[k;s &

tuojh 1- 2007 dks y?kq jksdfM+;s dks 500 :- fn;s Fks] mlls eghus ds fuEufyf[kr Hkqxrku

fd;s & :i;s

tuojh 2] Mkd O;; 5-00

tuojh 3] rkj 25-00

tuojh 4] cl fdjk;k 50-00

tuojh 5] <qykbZ 20-00

tuojh 6] ;k=k O;; 25-00

tuojh 10]xkM+h HkkM+k 15-00

tuojh 15]pk; o tyiku 48-00

tuojh 20]LVs'kujh 40-00

tuojh 25] foKkiu 90-00

tuojh 28]etnwjh 85-00

tuojh 31]NikbZ 67-00

7- fuEufyf[kr O;ogkjksa ls g"kZn ,.M dEiuh dh f=&LRkEHkh; jksdM+ cgh cukb;s &

2007

ekpZ 1- jksdM+ gLrs 2000 :- cSad esa jksdM+ 2]500 :i;s

2- bZ'kku ls jksdM+h feys 990 :- cV~Vk fn;k 10 :

{ 44 }

3- nsohyky dks udn eky cspk 500 :-

8- jes'k ls eky [kjhnk vkSj psd fn;k 640 :-

10- chuk ls psd fey 720 :- cV~Vk fn;k 30 :-

15- chuk ls izkIr psd cSad esa tek fn;k

17- lkSjHk ls 500 :- dk eky 5 izfr'kr jksdM+h cV~Vk ij [kjhnkA mls pSd }kjk

Hkqxrku fd;kA

25- futh O;; ds fy, cSad ls fudkys 300 :-

31- jktdqekj dks pSd ls osru fn;k 400 :

{ 45 }

bdkbZbdkbZbdkbZbdkbZbdkbZ&5&5&5&5&5

[kkrkcgh[kkrkcgh[kkrkcgh[kkrkcgh[kkrkcgh (LEDGER)

¼[kkrk cgh & vFkZ] mi;ksfxrk] izk:i] udy cgh] jksdM+ cgh o lgk;d iqLrdksa ls [kkrksa esa

[krkSuh o [kkrksa dk 'ks"k fudkyuk½

dqy vad % 05dqy vad % 05dqy vad % 05dqy vad % 05dqy vad % 05 vko';d U;wure dky[kaM % 08vko';d U;wure dky[kaM % 08vko';d U;wure dky[kaM % 08vko';d U;wure dky[kaM % 08vko';d U;wure dky[kaM % 08

O;kikjh eky [kjhnrk gS vkSj [kjhns gq, eky esa ls dqN eky dks okil ykSVk nsrk gS rFkk

dqN eky csprk gS vkSj fcdk gqvk eky Hkh okil vk tkrk gSA bu lHkh O;ogkjksa esa lacaf/kr

O;fDr;ksa dks Hkqxrku djuk gksrk gS ;k muls feyuk gksrk gSA O;olk;h O;ogkjksa dks vius

jkstukepk ;k udycgh esa fy[krk gSA gkykafd jkstukeps esa rks lHkh lkSnksa dk ys[kk gks tkrk

gS fdUrq fdlh O;fDr fo'ks"k ls fdruk feyuk gS ;k fdruk mls nsuk gS rHkh Kkr gks ldsxk

tcfd mldk vyx ls fglkc j[kk tk,A ;g dk;Z [kkrk cgh ds ek/;e ls fd;k tkrk gSA

izR;sd xzkgd ;k O;kikjh ,d ekg ds vanj dbZ ckj eky dks [kjhnrk gS vkSj Hkqxrku djrk gS

vkSj vxyh rkjh[k dks tc og Hkqxrku djus ds fy, O;kikjh ds ;gka tkrk gS rks mls fglkc

fdrkc crkuk cgqr dfBu gks tkrk gS] gks ldrk gS dqN jkf'k fglkc crkrs oDr NwV tk, ;k

nks ckj fy[kus esa vk tk, vkSj fglkc lgh ugha fey lds rks nksuksa i{kksa dks dfBukbZ gks tkrh

gS] rks fQj O;kikjh D;k djsa\ bu lHkh iz'uksa dk mRrj gksxk & [kkrk cgh esa O;kikjh dks xzkgd

dk O;fDrxr [kkrk j[kukA

f'k{k.k ds mn~ns'; %f'k{k.k ds mn~ns'; %f'k{k.k ds mn~ns'; %f'k{k.k ds mn~ns'; %f'k{k.k ds mn~ns'; %

bdkbZ f'k{k.k ds i'pkr~ fo|kFkhZ %

Ø [kkrk cgh dk vFkZ vkSj ifjHkk"kk crk ldsaxs

Ø [kkrk cgh dh mi;ksfxrk Li"V dj ldsaxs

Ø [kkrkcgh dk izk:i cuk ldsaxs

Ø jkstukeps ls [kkrkcgh esa [krkSuh dj ldsaxs rFkk

Ø fofHkUu izdkj ds [kkrksa dk 'ks"k fudky ldsaxsA

izeq[k f'k{k.k fcUnq %izeq[k f'k{k.k fcUnq %izeq[k f'k{k.k fcUnq %izeq[k f'k{k.k fcUnq %izeq[k f'k{k.k fcUnq %

[kkrk cgh dk vFkZ %&[kkrk cgh dk vFkZ %&[kkrk cgh dk vFkZ %&[kkrk cgh dk vFkZ %&[kkrk cgh dk vFkZ %& [kkrkcgh ,d ,slh iqLrd gS ftlesa O;kikfjd ysunsuksa dk ys[kk mfpr

jhfr ls oxhZd`r djds fd;k tkrk gSA

ifjHkk"kk %ifjHkk"kk %ifjHkk"kk %ifjHkk"kk %ifjHkk"kk % ^^[kkrkcgh og iqLrd gS ftlesa O;kikjh ds ysunsu oxhZd`r djds LFkk;h :i esa

fy[ks tkrs gSA**

jkstukepk vkSj [kkrk cgh esa laca/k %jkstukepk vkSj [kkrk cgh esa laca/k %jkstukepk vkSj [kkrk cgh esa laca/k %jkstukepk vkSj [kkrk cgh esa laca/k %jkstukepk vkSj [kkrk cgh esa laca/k % nksuksa gh nksgjk ys[kk iz.kkyh dh ewyHkwr vfuok;Z

iqLrdsa gS D;ksafd nksuksa gh vyx&vyx mn~ns';ksa dh iwfrZ djrh gSaA

{ 46 }

& jkstukepk esa frfFkokj O;kolkf;d lkSnksa dk ys[kk fd;k tkrk gSA

& [kkrkcgh O;kolkf;d lkSnksa dk fo'ys"k.kkRed ys[kk gSA

jkstukeps dh enn ls gh [kkrkcgh cukbZ tkrh gS blhfy, jkstukeps dks izkjafHkd iqLrd

rFkk [kkrk cgh dks eq[; iqLrd dgk tkrk gSA

mi;ksfxRkk %mi;ksfxRkk %mi;ksfxRkk %mi;ksfxRkk %mi;ksfxRkk % [kkrk cgh ys[ks dh izeq[k iqLrd ,oa ,d vfuok;Z vfHkys[k gSA O;kikj esa bldh

lokZf/kd mi;ksfxrk gS] D;ksafd %

1- ;g iqLrd lHkh izdkj dh lwpukvksa dks miyC/k djkrh gSA

2- ysunsu laca/kh lHkh vkadM+s ,d txg miyC/k gks tkrs gSA

3- O;; fu;a=.k esa ;g iqLrd lgk;d gSA

4- lksrs gq, xzkgdksa dk Kku djkrh gSA

5- [kkrk cukdj O;kikjh vius fglkc fdrkc dh xf.kr laca/kh 'kq)rk dh tkap dj

ldrk gSA

6- jkstukepk dh lgk;rk ls [krkSuh cukbZ tkrh gSA

7- O;kolkf;d ysunsuksa dks <w<+us esa le; o Je dh cpr djrh gSA

8- xzkgdksa dh lk[k (Creditworthyness) dk Kku djkrh gSA

9- fookn ds le; U;k;ky; esa izek.k ds :i esa izLrqr dh tk ldrh gSA

10- xf.krh; v'kqf);ksa dk irk yxk ldrs gSA

11- O;kolkf;d fu;kstu esa lgk;d gksrh gSA

12- O;kolkf;d ykHk o foRrh; fLFkfr ds Kku djkus esa lgk;dA

[kkrk cgh dk izk:i %[kkrk cgh dk izk:i %[kkrk cgh dk izk:i %[kkrk cgh dk izk:i %[kkrk cgh dk izk:i %

Dr --------------- (Name of Account) Cr

Date Particulars J.F. Amont Date Particulars J.F. Amount

Rs. Rs.

[kkrk cgh dk izR;sd i`"B eksVh js[kk vFkok ckjhd nksgjh js[kk }kjk cjkcj ds nks Hkkxksa

esa foHkkftr jgrk gSA izR;sd Hkkx esa pkj&pkj LrEHk gksrs gS & 1- fnukad 2- fooj.k 3- udy

cgh dh i`"B la[;k 4- jdeA cka;s Hkkx dks _.kh ;k uke i{k (Debit Side) vkSj nkfgus Hkkx

dks /kuh ;k tek i{k (Credit Side) dgrs gSA nksuksa Hkkxksa ds Åij dh vksj fdukjksa ij Øe'k%

Dr. vkSj Cr fy[kk tkrk gSA ftlls ;g Li"V gks tkrk gS fd ok;ka i{k uke ds fy;s vkSj nkfguk

i{k tek ds fy, gSA nksuksa vksj izFke LRkEHk esa ysunsu dh frfFk] f}rh; esa ysunsu ls izHkkfor

nwljk [kkrk r`rh; esa udy cgh ;k izkjfEHkd iqLrd dh i`"B la[;k ftl ij [kkrk cgh ds

ysunsu fy[ks x;s gks rFkk prqFkZ LrEHk esa ysunsu dh jde fy[kh tkrh gSA

{ 47 }

[krkSuh dk vFkZ (Meaning of Posting) % tuZy ;k vU; lgk;d cfg;ksa esa MsfcV ,oa ØsfMV ds

:i esa ntZ fd;s x;s lkSnksa dk ys[kk [kkrkcgh esa [kksys x, [kkrksa esa djuk gh [krkSuh djuk

;k [kfr;kuk dgk tkrk gSA

[krkSuh djus dh fof/k %[krkSuh djus dh fof/k %[krkSuh djus dh fof/k %[krkSuh djus dh fof/k %[krkSuh djus dh fof/k % ¼v½ udy cgh ;k jkstukeps ls %

1- jkstukeps dh fdlh ,d izfof"V dks ysaA

2- /;ku ls i<+dj MsfcV vkSj ØsfMV fd, tkus okys [kkrksa dk fu/kkZj.k djsaA

3- MsfcV fd;s tkus okys [kkrs dks [kkrkcgh esa [kksysa rFkk mlds MsfcV i{k eas fnukad

ds [kkus esa lkSns dh frfFk] fooj.k ds [kkus esa ØsfMV fd;s tkus okys [kkrs dk uke]

J.F. ds [kkus esa jkstukeps dh i`"B la[;k rFkk /kujkf'k ds [kkrs esa jkf'k fy[ksaA

4- blh izdkj ØsfMV fd;s tkus okys [kkrs dks [kksysa rFkk mlesa Hkh ØsfMV i{k esa fnukad

ds [kkus esa lkSns dh frfFk] fooj.k ds [kkus esa MsfcV fd;s tkus okys [kkrs dk uke]

J.F. ds [kkus esa jkstukeps dh i`"B la[;k rFkk /kujkf'k ds [kkrs esa jkf'k fy[ksaA

¼c½ lgk;d iqLrdksa ls %

1- fdlh ,d cgh ¼tSls Ø; iqLrd½ dks ysa vkSj fopkj djsa fd O;fDrxr [kkrs dks D;k

fd;k tkuk gS ¼ØsfMV½

2- lacaf/kr [kkrs dks [kksys o ml i{k esa ¼ØsfMV ds½ ml cgh ds [kkrs dk uke fy[ks

¼Ø; [kkrk½

3- ;FkkfLFkfr 'To' vkSj 'By' dk mi;ksx djsaA

4- ekg ds var esa lgk;d iqLrd ls lacaf/kr [kkrs (Purchase A/c) esa cgh dk ekfld

;ksx fu/kkZfjr i{k (Debit) esa 'Sundries as purcheses book' fujUrj fy[k nsaA

5- J.F. ds [kkrs esa lacaf/kr iqLrd dh i`"B la[;k fy[k nsaA

[kkrk cgh dk 'ks"kx fudkyuk %[kkrk cgh dk 'ks"kx fudkyuk %[kkrk cgh dk 'ks"kx fudkyuk %[kkrk cgh dk 'ks"kx fudkyuk %[kkrk cgh dk 'ks"kx fudkyuk %

o"kZ ds var esa tcfd leLr [kkrksa esa [kfr;kuk iw.kZ gks tkrk gSA [kkrks dks can dj fn;k

tkrk gSA [kkrks dks can djus ls vk'k; izR;sd [kkrs ds nksuksa i{k uke vkSj tek dk ;ksx yxkuk

gSA ;fn nksuksa i{kksa ds ;ksx esa vUrj gksrk gS rks NksVs i{k dh vksj nksuksa i{kksa ds ;ksx esa ik;s tkus

okys varj dks j[kdj ;ksx cjkcj dj fn;k tkrk gSA ;gh izfØ;k [kkrs can djuk ;k mudk

'ks"k fudkyuk dgykrh gS tks bl izdkj gS %

1- fdlh Hkh [kkrs ds MsfcV vkSj ØsfMV i{kksa dk ;ksx jQ esa djsaA

2- nksuksa ;ksxksa dk varj Kkr djsa ;gh ml [kkrs dk 'ks"k gSA

3- MsfcV ;k ØsfMV ;ksx esa ls tks vf/kd gks mls nksuksa vkSj ;ksx yxkdj cjkcjh ij

fy[k nsaA

4- ftl vksj dk ;ksx de Fkk ml vksj lekurk ykus ds fy, 'ks"k dh jkf'k fy[k nsa]

{ 48 }

fooj.k ds [kkus esa By/To Balance c/d rFkk fnukad ds [kkus esa ekg dh vafre fnukad

fy[k nsaA

bl izdkj] fy[ks x;s 'ks"k dks [kkrs dh vafre izfof"V dgk tkrk gS ftls vxyh vof/k esa

ys tkus ds fy, u;s [kkrs esa mlh 'ks"k dh iqu% izfof"V dh tkrh gS ftls [kkrs dh izkjafHkd

izfof"V dgrs gSA

bls fuEu izdkj iznf'kZr fd;k tk ldrkgS %

¼vafre izfof"V½-------------- (Name of Account)

Date Particulars J.F. Amont Date Particulars J.F. Amount2006 Rs.

Dec., 31 By Balance c/d 1000

¼izkjafHkd izfof"V½

-------------- (Name of Account)

Date Particulars J.F. Amont Date Particulars J.F. Amount 2007 Rs. Jan.,1 To Balance b/d 1000

;fn ,d O;fDr ds [kkrs dk MsfcV 'ks"k gS rks [kkrk ¼O;fDr½ _.kh ;k nsunkj gSA ;fn

[kkrs dk ØsfMV 'ks"k gS rks og ¼O;fDr½ ysunkj gSA ;fn [kkrs dk uke vkSj tek i{k nksuksa dk

;ksx cjkcj gS] rks [kkrk u rks _.kh gS vkSj u ysunkj vFkkZr O;fDr fo'ks"k ls dqN ysuk nsuk

ugha fudyrk gSA mDr mnkgj.k esa [kkrs dk MsfcV 'ks"k gksxk D;ksafd 31 fnlecj dks [kkrk cUn

djrs le; ml [kkrs dk MsfcV i{k cM+k FkkA

uohu 'kCnkoyhuohu 'kCnkoyhuohu 'kCnkoyhuohu 'kCnkoyhuohu 'kCnkoyh %[kkrk [kkrkcgh jkst- i`- la[;k izeq[k iqLrd(Account) (Ledger) (Journal Folio-J.F.) (Pricipal Book)

fookn lk[k lks;s gq, xzkgd ;ksx(Disputes) (Creditwortyness) (Sleeping Customers) (Total)

vkxs ys tk;k x;k 'ks"k [krkSuh vkxs yk;k x;k(Carried Forward) (Balance) (Posting) (Brought Forward)

uhps ys tk;k x;k uhps yk;k gqvk izkjafHkd 'ks"k vfUre 'ks"k(Carried Down) (Broght Down) (Opening Balance) (Closing Balance)

MsfcV 'ks"k ØsfMV 'ks"k

(Debit Balance) (Credit Balance)

{ 49 }

lgk;d lkexzhlgk;d lkexzhlgk;d lkexzhlgk;d lkexzhlgk;d lkexzh % 1- pkd&MLVj 2- CySd cksMZ 3- jksyj cksMZ 4- jkstukepk vkSj lgk;d

cfg;ksa dh Nih gqbZ iqLrdsa 5- uewus ds pSd] Mªk¶V] fcy vkfn 6- O;kolkf;d laxBuksa dk ys[kk

7- O;kolkf;d laxBuksa dk Hkze.k 8- ys[kkdkj ls lk{kkRdkjA

f'k{k.k dh dk;Zfof/kf'k{k.k dh dk;Zfof/kf'k{k.k dh dk;Zfof/kf'k{k.k dh dk;Zfof/kf'k{k.k dh dk;Zfof/k %

1- fopkj&foe'kZ vkSj iz'uksRrj ds ek/;e ls O;olk; esa fo'ys"k.kkRed ys[ks dh vko';drk

dks LFkkfir djsaA blds fy, fuEufyf[kr izdkj ds iz'u iwNs tk ldrs GS %

d- jkstukepk ns[kdj crkb;s fd vius xzkgd ik.Ms ls fdruh jkf'k ysuh gS \

[k- vkt rd geus Mkd [kpZ ij fdruk O;; fd;k gS\

x- vkt dh frfFk esa gekjh e'kkhuksa dk D;k ewY; gS \

2- fopkj&foe'kZ ds ek/;e ls bl leL;k ds gy ds :i esa [kkrk vkSj [kkrkcgh dks izLrkfor

djsa rFkk lHkh lEifRr;ksa] nkf;Roksa] iwath] vk; vkSj O;; dh enksa ds fy, vyx&vyx

[kkrksa dks crk;saA

3- [kkrs ds fofHkUu [kkusa vkSj muesa fy[kus dh lkexzh dks le>kb;saA

4- dksbZ jkstukepk ysdj mlls [krkSuh djus dh fof/k dks iznf'kZr djsaA

5- ;g Li"V dj nsa fd [krkSuh dsoy jkstukeps esa fd;s x;s ys[ks dk LFkkukUrj.k gS ubZ

izfof"V ughaA

6- ljy ls dfBu dh vksj vxzlj jgsaA

7- fdlh en& lEifRr] nkf;Ro] iwath] vk; ;k O;; ds ckjs esa oLrqfLFkfr tkuus ds fy,

dsoy fo'ys"k.kkRed ys[ks ds :i esa [krkSuh gh i;kZIr ughaA mldk 'ks"k fudkyuk gksxkA

8- 'ks"k fudkyus dh izfØ;k dks le>kb;sA

9- [kkrksa ds 'ks"k fudkydj iznf'kZr djsaA

10- mfpr vH;kl djk;sA

11- MsfcV vkSj ØsfMV 'ks"k dh tkudkjh nsa rFkk bls fofHkUu lEifRr] nkf;Ro] iwath vk; ;k

O;; ds [kkrksa ls lEc) djsaA

f'k{k.k fof/k;kaf'k{k.k fof/k;kaf'k{k.k fof/k;kaf'k{k.k fof/k;kaf'k{k.k fof/k;ka % 1- O;k[;ku fof/k 2- leL;k lek/kku fof/k 3- iz'uksRrj fof/k 4- izk;ksfxd

dk;Z fof/k 5- x`gdk;Z 6- fopkj foe'kZ fof/k 7- 'kSf{kd Hkze.k fof/k 8- izn'kZu fof/k 9- ifj;kstuk

fof/kA

ewY;kadu ;kstukewY;kadu ;kstukewY;kadu ;kstukewY;kadu ;kstukewY;kadu ;kstuk %izR;sd fnu d{kk & f'k{k.k iw.kZ gksus ds i'pkr~ Nk=ksa ds Kku dh ijh{kk ysuk pkfg, rkfd

Kkr gks lds fd cPpksa us v/;k; ls lacaf/kr fdruk Kku vftZr fd;k gSA blds fy, fuEu izdkj

ds iz'u iwNs tk ldrs gS %

1- [kkrk cgh fdls dgrs gS \

{ 50 }

2- [kkrkcgh esa [krkSuh dSls dh tkrh gS \

3- [kkrkcgh esa fdrus dkye gksrs gS \

4- [kkrkcgh D;ksa cukbZ tkrh gS \

5- [kkrkcgh dh ifjHkk"kk crkvksA

6- udy cgh ;k jkstukepk vkSj [kkrkcgh esa D;k varj gS \

7- [kkrs dk izk:i cukvksA

8- u;s o"kZ ds izkajHk esa vki vius fglkc fdrkc gh iqLrdsa fdl izdkj [kksysaxs \

9- izkjfEHkd izfof"V;ka dc vkSj D;ksa dh tkrh gS \

10- vfUre izfof"V;ka fdls dgrs gS\

11- [kkrs dk 'ks"k fudkyus ls D;k rkRi;Z gS\

bdkbZ f'k{k.k lekIr gks tkus ds i'pkr Nk=ksa ds le>kUrj dks tkuus ds fy, bdkbZ

ijh{k.k esa la[;kRed] fucU/kkRed] y?kqmRrjh; iz'uksa dks nsuk gksxkA

bdkbZ ijh{k.kbdkbZ ijh{k.kbdkbZ ijh{k.kbdkbZ ijh{k.kbdkbZ ijh{k.k (Unit Testing) %

vfr y?kq mRrjh; iz'uvfr y?kq mRrjh; iz'uvfr y?kq mRrjh; iz'uvfr y?kq mRrjh; iz'uvfr y?kq mRrjh; iz'u %

1- [kkrk D;k gS \

2- [kkrkcgh dh ifjHkk"kk nhft, \

3- i`"Bkadu] i`"B la[;k ;k i`"B ladsr D;k gSA \

4- [kkrk cgh esa fdl cgh dh i`"B la[;k dk mYys[k gksrk gS \

5- O;kikfjd O;;ksa dk 'ks"k fdl izdkj dk gksrk gS \

6- lEifRr;ka fdl izdkj dk 'ks"k j[krh gS \

7- [kkrk cukus dk D;k mn~ns'; gS \

8- [krkSuh ls vki D;k le>rs gS \

y?kq mRrjh; iz'uy?kq mRrjh; iz'uy?kq mRrjh; iz'uy?kq mRrjh; iz'uy?kq mRrjh; iz'u %

1- [kkrk cgh dh vko';drk fyf[k;s \

2- i`"Bkadu ls D;k ykHk gS \

3- u;s o"kZ ds izkjaHk esa fglkc dh iqLrdsa fdl izdkj [kksysaxs \

4- izkjfEHkd vkSj vfUre izfof"V esa D;k vUrj gS \

5- izkjfEHkd izfof"V;ka dc vkSj D;ksa dh tkrh gS \

6- [kkrkcgh j[kus ds dksbZ ikap ykHk crkb;s \

7- [krkSuh djus dh fof/k le>kb;s \

8- [kkrs dk 'ks"k fudkyus dh fof/k fyf[k;sA

9- [kkrk cgh esa fuEu [kkrs fdl izdkj cUn fd;s tkrs gS \

d- jksdM+ [kkrk [k- jkeeuksgj ¼nsunkj½ dk [kkrk x- osru [kkrk ?k- e'khujh [kkrk

{ 51 }

10- ^^[kkrkcgh fglkc fdrkc dh izeq[k iqLrd gSA** O;k[;k dhft,A

11- [krkSuh ds fu;eksa dh lwph cukb;sA

12- fefJr izfof"V;ksa dh [krkSuh fdl izdkj dh tkrh gS \


1- [kkrkcgh dh ifjHkk"kk nhft;s vkSj mldk izk:i :i cukb;s \

2- udy cgh ls [kkrk cgh esa [krkSuh djus dh fof/k dks iw.kZr;k le>kb;s \

3- izkjfEHkd izfof"V;ksa ls vki D;k le>rs gS \

4- vfUre izfof"V;ka fdls dgrs gS \

5- [kkrk cgh D;k gS \ bldh ,d O;kolkf;d izfr"Bku ds fy, mi;ksfxrk Li"V

dhft,A

6- [kkrk cgh vkSj jkstukeps esa varj Li"V djsaA

la[;kRed iz'ula[;kRed iz'ula[;kRed iz'ula[;kRed iz'ula[;kRed iz'u %

1- 1 vxLr dks [kknh Hk.Mkj ds [kkrs esa 7000 :- dk MsfcV 'ks"k FkkA ekg esa [kknh

Hk.Mkj ds lkFk fuEufyf[kr O;ogkj gq, %

vxLr 15- mUgsa m/kkj eky Hkstk 3000 :- rFkk mudh vksj ls eky ij HkkM+k 100

:- fn;kA

vxLr 16- muls Hkqxrku feyk 6910 :- vkSj mUgsa NwV nh 90 :-A

vxLr 17- muls eky okfil gqvk 200 :-

[kknh Hk.Mkj dk [kkrk rS;kj dj 'ks"k fudkfy;sA

{ 52 }


cSad lek/kku fooj.kcSad lek/kku fooj.kcSad lek/kku fooj.kcSad lek/kku fooj.kcSad lek/kku fooj.k (Bank Reconciliation Statement)

¼vFkZ] vko';drk o egRo( jksdM+ cgh o ikl cqd 'ks"k esa vUrj ds dkj.k ,oa muds

lek/kku gsrq cSad lek/kku fooj.k cukukA½

dqy vad % 05dqy vad % 05dqy vad % 05dqy vad % 05dqy vad % 05 vko';d U;wure dky[k.M % 08vko';d U;wure dky[k.M % 08vko';d U;wure dky[k.M % 08vko';d U;wure dky[k.M % 08vko';d U;wure dky[k.M % 08

vkt ds orZeku vkfFkZd] okf.kfT;d vkSj vkS|ksfxd ;qx esa O;olk;h vius udn lkSnksa dks

vf/kdka'kr% cSad ds ek/;e ls gh djrs gSaA blls muds /ku dh lqj{kk gksrh gS rFkk ysunsu dk

vPNk izek.k Hkh miyC/k gks tkrk gSA blfy, izR;sd O;olk; dk cSad esa [kkrk gksrk gS vkSj rhu

[kkus okyh jksdM+ cgh ds ek/;e ls fglkc j[kk tkrk gSA O;kikj ds vfUre [kkrs cukrs le;

vf/kdrj ,slk ik;k tkrk gS fd jksdM+ cgh ds cSad [kkrs dk 'ks"k iklcqd ;k [kkrs ds fooj.k

(Statement of Account) esa crk;s x;s 'ks"k ls feyku ugha djrk blds dbZ dkj.k gks ldrs gS]

tSls dksbZ pSd izkIr gqvk cSad esa tek fd;k x;k vkSj mlh le; cSad dh izkfIr i{k esa fy[kdj

cSad 'ks"k c<+k fn;k x;k fdUrq og laxzg gksdj u vkus ls cSad esa iklcqd esa ugha fy[kk tk ldk]

vkfnA bl izdkj] vusd dkj.kksa ls oLrqfLFkfr esa nksuksa 'ks"k feyku ugha gks ikrs vkSj xyrh dh

vk'kadk cuh jgrh gSA bl leL;k ds lek/kku ds fy, vkSj [kkrksa dh 'kq)rk lqfuf'pr djus

ds fy, gh cSad lek/kku fooj.k cuk;k tkrk gSA

f'k{k.k ds mn~ns'; %&f'k{k.k ds mn~ns'; %&f'k{k.k ds mn~ns'; %&f'k{k.k ds mn~ns'; %&f'k{k.k ds mn~ns'; %&

bdkbZ f'k{k.k ds i'pkr fo|kFkhZ %

Ø izR;sd O;olk;h }kjk cSad [kkrk j[kus dh vko';drk dks le>k ldsaxsA

Ø O;olk;h ds cSad [kkrs vkSj jksdM+ iqLrd ds 'ks"k u feyus dh leL;k dks crk

ldasxsA

Ø jksdM+ iqLrd vkSj ikl cqd ds 'ks"kksa ds vUrj ds dkj.kksa dh lwph cuk ldsaxsA

Ø mDr leL;k ds lek/kku ds fy, cSad lek/kku fooj.k dh vko';drk dks crk

ldsaxsA

Ø cSad lek/kku fooj.k cukus dh fof/k;ka Li"V dj ldasxsA

Ø cSad lek/kku fooj.k cuk ldasxsA

izeq[k f'k{k.k fcUnqizeq[k f'k{k.k fcUnqizeq[k f'k{k.k fcUnqizeq[k f'k{k.k fcUnqizeq[k f'k{k.k fcUnq (Major Teaching Concepts) :

ifjHkk"kk,a %ifjHkk"kk,a %ifjHkk"kk,a %ifjHkk"kk,a %ifjHkk"kk,a % ^^,d fuf'pr frfFk ij iklcqd vkSj jksdM+ iqLrd ds 'ks"kksa esa ikbZ tkus okyh

fo"kerk dk lek/kku djus ds fy, cuk;s tkus okys fooj.k dks cSad lek/kku fooj.k dgrs gSA**

vko';drk] mi;ksfxrk o egRo %vko';drk] mi;ksfxrk o egRo %vko';drk] mi;ksfxrk o egRo %vko';drk] mi;ksfxrk o egRo %vko';drk] mi;ksfxrk o egRo % oS/kkfud n`f"V ls cSad lek/kku fooj.k cukuk vfuok;Z

ugha gSA fdUrq [kkrksa dh 'kq)rk lqfuf'pr djus ds fy, bldh izR;sd O;olk; esa vR;kf/kd

{ 53 }

mi;ksfxrk gSA blds egRo dks fuEufyf[kr 'kh"kZdksa eas j[kk tk ldrk gS %

1- =qfV dk irk yxkus ds fy, mi;ksxh] 2- okLrfod cSad 'ks"k dk Kku] 3- C;kt dh tkudkjh

ds fy,] 4- cSad O;; dh jkf'k dk Kku o izfof"V;ka] 5- cSad }kjk fd;s x;s lh/ks Hkqxrkuksa dh

tkudkjh o izfof"V;ksa ds fy,] 6- cSad esa tek djkbZ xbZ lh/kh jkf'k dk Kku o izfof"V;ka]

7- mfpr lek;kstu ds fy, 8- fuxZfer pSadksa ds Hkqxrku dh fLFkfr dk Kku 9- laxzgkFkZ Hksts

x;s psdksa dh fLFkfr dk Kku djus ds fy, 10- cSad }kjk ykHkka'k o izkI; foi= dk laxzg rFkk

Hkqxrku dh izkfIr 11- foi= ds vuknj.k (Dishonour of Bill) dk Kku gks ldsxkA

iklcqd o jksdM+ cgh ds 'ks"kksa ds vUrj ds dkj.k %iklcqd o jksdM+ cgh ds 'ks"kksa ds vUrj ds dkj.k %iklcqd o jksdM+ cgh ds 'ks"kksa ds vUrj ds dkj.k %iklcqd o jksdM+ cgh ds 'ks"kksa ds vUrj ds dkj.k %iklcqd o jksdM+ cgh ds 'ks"kksa ds vUrj ds dkj.k %

1- psd tks fuxZfer fd;s x;s fdUrq Hkqxrku ds fy, izLrqr ugha gks ik;sA

2- psd tks laxzg ds fy, Hksts x;s fdUrq laxzg ugha gks ldsA

3- cSad }kjk fn;k x;k C;ktA

4- cSad }kjk vf/kfod"kZ ij yxk;k x;k C;kt vkSj cSad ds O;;A

5- xzkgdkas }kjk cSad esa lh/ks tek dh xbZ jkf'k;kaA

6- gekjs vuqns'kksa ds vUrxZr cSad }kjk fd;s x;s lh/ks HkqxrkuA

7- psd tks tek fd;s x;s mudk vukfnr gksukA

8- gekjs }kjk fuxZfer psdksa dk vuknfjr gksukA

9- jksdM+ iqLrd ;k iklcqd esa dh xbZ v'kq) izfof"V;kaA

10- cSad ls Hkquk;s x;s izkI; fcy dk frjLd`r gks tkukA

11- cSad ;k ys[kkiky }kjk dksbZ v'kq) izfof"V gks tkus lsA

mn~ns'; % mn~ns'; % mn~ns'; % mn~ns'; % mn~ns'; % (Objectives) cSad lek/kku fooj.k cukus ds fuEufyf[kr mn~ns'; gS %

1- ;g fooj.k jksdM+ cgh ds cSad [kkus ds 'ks"k o ikl cqd ds 'ks"k ds feyku ds fy;s cuk;k

tkrk gSA

2- bl fooj.k dks cukus dk mn~ns'; u dsoy nksuksa 'ks"kksa dk feyku djuk gS oju~ diV vkSj

v'kqf);ksa dk irk yxkuk gSA

3- bl fooj.k i= dks cukus dk mn~ns'; nksuksa 'ks"kksa ds vUrj ds dkj.kksa dh tkudkjh izkIr

djuk gSA

4- cSad lek/kku fooj.k i= cukus dk mn~ns'; ;g Hkh gS fd vfUre [kkrs cukus ds fy;s

ryiV eas] cSad esa jksdM+ dh fLFkfr Li"V gks tk;A

cSad lek/kku fooj.k rS;kj djus dh fof/k;ka %cSad lek/kku fooj.k rS;kj djus dh fof/k;ka %cSad lek/kku fooj.k rS;kj djus dh fof/k;ka %cSad lek/kku fooj.k rS;kj djus dh fof/k;ka %cSad lek/kku fooj.k rS;kj djus dh fof/k;ka % cSad lek/kku fooj.k cukus ds izeq[kr% nks

fof/k;k¡ gS %

1- jksdM+ iqLrd ds cSad 'ks"k }kjk & bldk vk'k; ;g gS fd jksdM+ cgh ds 'ks"k ls izkjaHk

{ 54 }

djds vUrj ds dkj.kksa dks lek;ksftr djrs gq, ,slk cSad 'ks"k Kkr djuk tks ikl cqd

ds cSad 'ks"k ds cjkcj gksA

2- iklcqd ds cSad 'ks"k }kjk & blesa cSad lek/kku fooj.k cukus dk vk'k; gS fd iklcqd ds

'ks"k ls izkjaHk djds vUrj ds dkj.kksa dks lek;ksftr djrs gq, ,slk cSad 'ks"k Kkr djuk

tks jksdM+ iqLrd ds cSad 'ks"k ds cjkcj gksA

cSad lek/kku fooj.k esa fofHkUu vUrj ds dkj.kksa dks Hkyh izdkj le>us o lek;ksftr

djus esa fuEufyf[kr rkfydk dkQh lgk;d gksxh &

cSad lek/kku fooj.k rkfydkcSad lek/kku fooj.k rkfydkcSad lek/kku fooj.k rkfydkcSad lek/kku fooj.k rkfydkcSad lek/kku fooj.k rkfydkAdjustment - Cause of Difference Starting with Starting with Starting with Starting with

Balance of Balance of overdraft of overdraft ofCash book Passbook Cash book Passbook

1. Cheques issued but not presented + & & +for Payment

2. Chequles deposited for collection & + + &but not collected

3. Cheque deposited but dishonoured & + + &4. Direct payment made by bank on & + + &

the instruction of the depositor5. Direct deposi ts made by the + & & +

customers in bank account6. Interest allowed by the bank. + & & +7. Interest on investment collected + & & +

by the bank8. Interst charged on overdrafts and & + + &

bank9. Wrong entry in the debit side of & + + &

Passbook10.Wrong entry in the credit side of + & & +

Passbook11.Wrong entry in the receipt side of & + + &

Cashbook12.Wrong entry in payment side of + & & +

Cashbook.

uohu 'kCnkoyh &uohu 'kCnkoyh &uohu 'kCnkoyh &uohu 'kCnkoyh &uohu 'kCnkoyh &iklcqd jksdM+ cgh cSad vf/kfod"kZ pSad dk vuknj.k pSd laxgj.k pSd fuxZeu

(Passbook)(Cashbook) (Bank Overdraft) (Dishonour of Cheque) (Collection of Cheque) (Issue of Cheque)

cSad lek/kku fooj.k cSad O;; cSad C;kt cSad dks fn;s x;s vuqns'k

(Bank Reconciliation Statement) (Book Charges) (Bank Interest) (Standing Instructions to the Bank)

lgk;d lkexzh %lgk;d lkexzh %lgk;d lkexzh %lgk;d lkexzh %lgk;d lkexzh % 1- pkd&MLVj 2- CySd cksMZ 3- jksyj cksMZ 4- jkstukepk vkSj lgk;d

cfg;ksa dh Nih gqbZ iqLrdsa 5- jksdM+ iqLrd] cSad iklcqd] pSd cqd vkfn 6- uewus fcy]

{ 55 }

izfrKk&i=] gq.Mh vkfn 7- O;kolkf;d laxBuksa ds ys[kk 8- O;kolkf;d laxBuksa dk Hkze.k

9- ys[kkdkjksa ls lk{kkRdkjA


1- loZizFke d{kk esa jksdM+h ysunsuksaa esa tksf[ke ds ek/;e ls cSad [kkrs dh izR;sd

O;olk; esa vko';drk dks le>kuk pkfg,A

2- Nk=ksa dks cSad ls gksus okys ysunsuksa ds fglkc&fdrkc ds fy, iklcqd vkSj jksdM+

cgh dk ifjp; djkukA

3- cSad psd ls Nk=ksa dks voxr djkukA

4- Nk=ksa dks iklcqd vkSj jksdM+ cgh ds 'ks"kksa esa vUrj ds dkj.kksa dks crkukA

5- cSad lek/kku fooj.k i= cukus dh mi;ksfxrk dks le>kukA

6- cSad lek/kku fooj.k ds izk:i dks le>k;saA

7- cSad lek/kku fooj.k i= cukus dh nksuksa fof/k;ksa dks le>kukA tc dS'kcqd ls izkjaHk

djds iklcqd dk 'ks"k fudkysa rks dS'kcqd igys vkSj iklcqd ckn esa fy[ksa ¼1½ vkSj

tc iklcqd lss izkjaHk djds dS'kcqd dk 'ks"k ykuk gks rks iklcqd igys fy[kk

tk;xkA ¼2½ izHkko dks crkdj dsoy izkjaHk djus okys 'ks"k esa ifjorZu djds nwljs

'ks"k dks ykuk gksrk gS] blfy, mlh fn'kk esa rhj ds fu'kku yxk;s x;s gS %

¼1½ ¼2½

dS'kcqd iklcqd iklcqd jksdM+ iqLrd

1000 1000 1000 1000

pSd tek fd;k $ 50 & & $ 50 pSd tek fd;k

1050 ¼?kVk;sa½ ¼tksM+sa½ 1050

8- Nk=ksa dh Lo;a dh le> vkSj mi;qZDr fof/k ls tksM+us vkSj ?kVkus dk fu/kkZj.k djus

nsa dHkh Hkh mu enksa dks ;kn djus ds fy, u dgsaA Nk=ksa dks le>kuk pkfg,A

9- fØ;kRed iz'uksa ds ek/;e ls Nk=ksa dks cSad lek/kku fooj.k i= cukuk o le>kukA

10- ljy ls dfBu dh vksj tkuk gksxkA

11- igys cSad tek ds iz'u djsa vkSj djus ij jksdM+ iqLrd dk 'ks"k ysdj cSad lek/kku

fooj.k cuok;sa fQj iklcqd dk 'ks"k ysdjA

12- cSad vf/kfod"kZ blds ckn djsa rFkk mlesa Hkh jksdM+ iqLrd dks ysdj igys izkjaHk djsa

rFkk ckn esa iklcqd ds vf/kfod"kZ ij tkosaA cSad vksojMªk¶V ij C;kt ;k cSad }kjk

,stsUV ds :i esa dk;Z djus ds ifj.kkeLo:i deh'ku] vkuq"kkafxd O;; gSaA ;g

xzkgd ds [kkrs esa MsfcV fd;s tkrs gSaA

13- ljy ls dfBu dh vksj vxzlj gksaA

↓

↓

{ 56 }

14- Nk= ds fnekx esa ;g ckr Hkj nh tkos fd dS'k dk ges'kk Dr. Balance gksrk gS rFkkpkyw [kkrs (Curremt Account) esa gh overdraft facility nh tkus ij Credit

BalancegksxkA


dk;Z fof/k 5- x`gdk;Z 6- fopkj&foe'kZ fof/k 7- izn'kZu fof/k 9- ifj;kstuk fof/kA

ewY;kadu ;kstuk %ewY;kadu ;kstuk %ewY;kadu ;kstuk %ewY;kadu ;kstuk %ewY;kadu ;kstuk %f'k{k.k dk;Z esa Nk=ksa dks cSad ds ckjs esa tkudkjh nh tk; o jksdM+ iqLrd vkSj iklcqd

ls ifjp; djk;k tk; blds ckn buls lEcaf/kr NksVs&NksVs iz'u fd;s tk ldrs gSA fQj cSad

fooj.k i= ds izk:i dh tkudkjh Nk=ksa dks nh xbZ vkSj vUr esa fooj.k i= cukus dh fof/k;ksa

dks foLrkj ls le>k;k x;kA d{kk f'k{k.k ds le; gh iz'uksa dks j[kdj Nk=ksa ds vf/kxe dk

ewY;kadu fd;k tk ldrk gSa bdkbZ dh lekfIr ij bdkbZ ijh{kk vk;ksftr dh tk;xh ftlls

fuEufyf[kr izdkj ds iz'u iwNdj vf/kxekUrj dks tkuk tk ldrk gS rFkk mlds fujkdj.k ds

fy, mipkjkRed f'k{kk dk vk;kstu fd;k tk ldrk gS %



1- jksdM+ iqLrd D;k gS \

2- iklcqd D;k gS \

3- cSad lek/kku fooj.k D;k gSa \

4- mu rhu O;ogkjksa dk mYys[k dhft;s tks jksdM+ cgh esa fy[ks tkrs gS ij iklcqd esa ugha\

5- cSad lek/kku fooj.k dh vko';drk fyf[k;s \

6- vjksdhd`r psd D;k gS \ le>kb;sA

7- vlaxzfgr psd D;k gS \ le>kb;sA

8- iklcqd ds 'ks"k vkSj jksdM+ cgh ds 'ks"k ds vUrj ds nks dkj.k fyf[k;sA

9- cSad lek/kku fooj.k cukus dh dkSu lh fof/k;k¡ gS \


1- jksdM+ cgh vkSj iklcqd ds 'ks"k esa vUrj ds ikap dkj.k fyf[k;sA

2- cSad lek/kku fooj.k cukus dk egRo fyf[k;sA

3- cSad lek/kku fooj.k cukus ds mn~ns'; fyf[k;sA

4- ;fn jksdM+ cgh dk 'ks"k MsfcV gks rks dkSu lh enksa dks tksM+k tkuk gS rkfd iklcqd ckdh

vk tk; \

5- jksdM+ cgh ds 'ks"k ls cSad lek/kku fooj.k dc cuk;k tkrk gS \

6- vf/kfod"kZ ij C;kt fdl izdkj cSad lek/kku fooj.k dks izHkkfor djrk gSA

{ 57 }

7- vkuq"kkafxd O;; fdUgsa dgrs gSa \ le>kb;sA

nh?kZ mRrjh; iz'u%nh?kZ mRrjh; iz'u%nh?kZ mRrjh; iz'u%nh?kZ mRrjh; iz'u%nh?kZ mRrjh; iz'u%

1- cSad lek/kku fooj.k D;k gS \ ;g D;ksa vkSj dSls cuk;k tkrk gS \

2- ,d O;olk;h dks cSad lek/kku fooj.k cukus dh vko';drk D;ksa iM+rh gSA

3- cSad lek/kku fooj.k dh mi;ksfxrk dks Li"V dhft,A

4- cSad lek/kku fooj.k D;k gS \ ;g D;ksa cuk;k tkrk gS rFkk blds cukus dh dkSu&dkSu

lh fof/k;ka gks ldrh gSa \

5- cSad lek/kku fooj.k cukrs le; vki fdlh vUrj ds dkj.k dks tksM+us ;k ?kVkus dk

fu.kZ; fdl izdkj djrs gS \ mnkgj.k nsdj le>kb;sA


1 -1 -1 -1 -1 - 30 vizSy 2007 dks v ds cSad [kkrs eas mldh jksdM+ cgh ds vuqlkj 4]00000 :- Fks]

vkxs ;g ik;k xk;k fd &

1- 62]000 :- ds cSad Mªk¶V] cSad esa rks laxzfgr gksdj tek gks x;s ijUrq jksdM+

cgh esa ugha fy[ks x;sA

2- 6]000 :- ds psd cSad esa tek djk;s x;s] ijUrq mudk laxzg ugha gqvkA

cSad lek/kku fooj.k cukb;s o iklcqd ds vuqlkj 'ks"k Kkr dhft;sA

2 -2 -2 -2 -2 - fuEufyf[kr lwpukvksa ds vk/kkj ij 31 fnlEcj 2007 dks cSad lek/kku fooj.k

cukb;sA

1- xzkgd ds i{k esa iklcqd dk 'ks"k 1250 :A

2- psd tkjh fd;s x;s ijUrq Hkqxrku gsrq mifLFkr ugha gq, 1500 :-A

3- psd tek fd;s ijUrq laxzfgr ugha gq, 500 :-

4- cSad us C;kt tek fd;k ftldk ys[kk jksdM+ cgh esa ugha gS 30 :-A

5- ,d xzkgd us lh/ks tek djk, 100 :-

6- cSad us chek izhfe;e pqdk;k 100 :-A

3 -3 -3 -3 -3 - loZJh rsyax cznlZ dh jksdM+ cgh esa 30 twu 2007 dks 1800 :- dk vf/kfod"kZ FkkA

1- 2000 :- ds psd laxzg gsrq Hksts x;s ijUrq 600 :- dk ,d psd gh laxzg gqvkA

2- 5200 :- ds psd fuxZfer fd;s x;s fdUrq Hkqxrku ds fy;s izLrqr ugha fd;s x;sA

3- vf/kfod"kZ ij C;kt 120 :- cSad }kjk fy[kk x;kA

4- 600 :- iklcqd esa xyr MsfcV fd;s x;ssA

5- 1600 :- dk ,d psd cSad esa laxzg gsrq Hkstk x;k] fdUrq 3 tqykbZ 2007 dks

laxzfgr fd;k x;kA

4 -4 -4 -4 -4 - fuEu lwpukvksa ds vk/kkj ij 31 vDVwcj 2007 dh cSad lek/kku fooj.k cukb;s %

{ 58 }

1- jksdM+ iqLrd dk cSad 'ks"k 546 :-A

2- 60 :-] 40 :- rFkk 15 :- ds rhu psd vDVwcj esa tkjh fd;s x;s fdUrq

1 uoEcj dks cSad esa Hkqxrku gsrq izLrqr fd;s x;sA

3- cSad esa 10 :- C;kt ds fn;s rFkk 46 :- deh'ku ds yxk;s ftls jksdM+ iqLrd

esa ugha fy[kk x;kA

5 -5 -5 -5 -5 - vuwipUn ds fuEufyf[kr fooj.k ls 31 fnlEcj 2007 dks cSad lek/kku fooj.k

cukb;s %

1- iklcqd esa vf/kfod"kZ 1000 :-

2- psd dkVs x;s fdUrq izLrqr ugha gq, 600 :-

3- psd tek fd;s x;s fdUrq laxzg ugha gq, 1000 :-

4- cSad }kjk ykHkka'k laxzg fd;k x;k 1800 :-

5- cSad O;; yxk;k x;k 25 :-

6- vuwipUn ds fuosnu ij cSad us Mªk¶V fuxZfer fd;k 1000 :-

{ 59 }


ryiVryiVryiVryiVryiV (Trial Balance)¼ryiV & vFkZ] vko';drk] fof/k;ka o fuekZ.k½


izR;d O;kikjh dk lnSo gh ;g mn~ns'; jgrk gS fd tks Hkh ys[ks mldh O;kolkf;d

cfg;ksa esa fd;s tk;s ;FkklEHko 'kq) gksaA O;kikj esa ys[ks dk dk;Z ,d Øec) :i ls fd;k tkrk

gS rFkk mldh ,d fuf'pr izfØ;k gS& tSls udy cgh ;k jkstukepk fy[kuk fQj [kkrk cgh

cukuk] [kkrk cgh ds ckn vfUre [kkrs ¼O;kikj [kkrk] ykHk&gkfu [kkrk ,oa fpV~Bk½ rS;kj

djukA ;fn ys[kk djrs le; fdlh izdkj dh xf.kr lEca/kh v'kqf) gks tkrh gS rks bldk izHkko

[krkSuh ds le; [kkrksa ij iM+sxkA ;fn [kkrksa esa v'kqf) gksxh rks vfUre [kkrs lgh ifj.kke ugha

fn[kk ik;saxsA

O;kikj esa nksgjk ys[kk iz.kkyh ds vuqlkj jkstukeps ;k udy cgh esa lkSns dks leku jkf'k

ls MsfcV (Dr) ,oa ØsfMV (Cr) fd;k tkrk gSA ;fn izfof"V djrs le; fdlh izdkj dh xf.kr

lEca/kh v'kqf) gks tkrh gS rks udy cgh ds nksuksa i{kksa dk ;ksx lgh ugha vkosxkA O;kikjh

ryiV cukdj bl fpUrk ls eqfDr ik ldrk gSA ;fn ryiV ds MsfcV (Dr) ,oa ØsfMV (Cr)

i{kksa dk ;ksx fey tkrk gS rks mls ;g vkHkkl gks tkrk gS fd izkjafHkd ysus dh iqLrdksa ls [kkrk

cgh esa izk;% lHkh [kkrksa dh [krkSuh BhdBkd gqbZ gSA lkjka'k esa] [kkrksa dh xf.krh; 'kq)rk dh

tkap ds fy;s [kkrkcgh ds leLr [kkrksa rFkk jksdM+ cgh ds jksdM+ ,oa cSad [kkus ds ;ksxksa ;k 'ks"kksa

dh ,d lwph ,d fuf'pr frfFk ;k foRrh; vof/k ds vUr esa rS;kj dh tkrk gS] mls gh ryiV*

;k ^ijh{kk lwph* dgrs gSA

f'k{k.k ds mn~ns'; %&f'k{k.k ds mn~ns'; %&f'k{k.k ds mn~ns'; %&f'k{k.k ds mn~ns'; %&f'k{k.k ds mn~ns'; %&bdkbZ f'k{k.k ds i'pkr Nk= %

Ø ryiV cukus dh vko';drk o mi;ksfxrk crk ldsaxs

Ø ryiV dk vFkZ crkdj mls ifjHkkf"kr dj ldsaxs

Ø ryiV cukus dh fof/k;ka le>k ldsaxs

Ø fn;s gq, [kkrksa ds 'ks"kksa ls ryiV cuk ldsaxs rFkk

Ø ryiV ls Kkr gksus okyh vkSj u Kkr gksus okyh v'kqf);ksa dh lwph cuk ldsaxsA

izeq[k f'k{k.k fcUnqizeq[k f'k{k.k fcUnqizeq[k f'k{k.k fcUnqizeq[k f'k{k.k fcUnqizeq[k f'k{k.k fcUnq %%%%%

izR;sd O;olk; esa O;kikfjd lkSnksa dk ys[kk jkstukeps vkSj lgk;d iqLrdksa ds ek/;e ls

[kkrk cgh esa fd;k tkrk gSA o"kZ ds vUr essa vfUre [kkrs cukus ds iwoZ ;g vko';d gS fd [kkrksa

dh 'kq)rk dk irk yxk fy;k tk; rkfd ykHkkykHk vkSj foRrh; fLFkfr dh lgh tkudkjh

lqyHk gks ldsA bl dk;Z ds fy, ryiV cuk;k tkrk gSA O;olk;h [kkrksa dh 'kq)rk tkuus dh

{ 60 }

vko';drk ds vuqlkj ekfld] frekgh ;k Nekgh Hkh ryiV cuk ldrk gSA

ifjHkk"kk%ifjHkk"kk%ifjHkk"kk%ifjHkk"kk%ifjHkk"kk% *foRrh; o"kZ ds vUr esa [kkrk cgh ds fodyu o lekdyu ds 'ks"kksa dks tkapus ds fy;s

cukbZ x;h lwph ijh{kk lwph ;k ryiV dgykrh gSA* & fifdYl

ryiV cukus ds mn~ns'; ;k vko';drk %ryiV cukus ds mn~ns'; ;k vko';drk %ryiV cukus ds mn~ns'; ;k vko';drk %ryiV cukus ds mn~ns'; ;k vko';drk %ryiV cukus ds mn~ns'; ;k vko';drk % 1- [kkrksa dh xf.krh; 'kq)rk dh tkap 2- nksgjk

ys[kk iz.kkyh ds fu;eksa ds ikyu dk Kku 3- vfUre [kkrs rS;kj djus gsrq 4- rqyukRed v/;;u

djus ds fy;sA

ryiV cukus fof/k;ka %ryiV cukus fof/k;ka %ryiV cukus fof/k;ka %ryiV cukus fof/k;ka %ryiV cukus fof/k;ka % 1- ;ksx iz.kkyh ds vk/kkj ij 2- 'ks"k iz.kkyh ds vk/kkj ij 3- fefJr

iz.kkyh ds vk/kkj ij 4- ;ksx fof/k }kjk fdUrq leku ;ksx okys [kkrksa dks NksM+djA

lkekU;r% O;kolkf;d laLFkkukssa esa 'ks"k iz.kkyh dk gh mi;ksx fd;k tkrk gSA

ryiV ;k ijh{kk lwph dk izk:i %Trial Balance

¼ijh{kk&lwph½¼ijh{kk&lwph½¼ijh{kk&lwph½¼ijh{kk&lwph½¼ijh{kk&lwph½As on ............ 20 .....)

fnuk¡d fnuk¡d fnuk¡d fnuk¡d fnuk¡d ............... dks dks dks dks dksParticulars L.F. Dr. Amount Cr. Amount

Rs. Rs.

ijh{kk & lwph ds izk:i esa uke 'ks"k ,oa tek 'ks"k ds [kkrksa dks fuEukuqlkj fy[kk tkrk gS %

MsfcV jkf'k &MsfcV jkf'k &MsfcV jkf'k &MsfcV jkf'k &MsfcV jkf'k & lEifRr;ka] _.kh (Debtors), O;; vkSj gkfu okys [kkrs rFkk vkgj.k [kkrkA

ØsfMV jkf'kØsfMV jkf'kØsfMV jkf'kØsfMV jkf'kØsfMV jkf'k &&&&& ysunkj (Creditors), ykHk vkSj vk; okys [kkrs rFkk Lokeh dk i¡wth [kkrkA

ryiV ds nksuksa i{kksa dk ;ksx u feyus ij dh tkus okyh izfØ;k %

1- ryiV ds MsfcV vkSj ØsfMV i{kksa ds ;ksx dks nqckjk djsaA

2- ns[k ysa fd jksdM+ iqLrd vkSj lHkh lgk;d iqLrdksa ds 'ks"k mi;qDr LFkku ij vk

x;s gSaA

3- fuf'pr dj ysa fd lHkh [kkrksa ds 'ks"k ryiV esa vk x;s gSaA

4- fofHkUu [kkrksa ds ;ksx iqu% djds ns[ksa rFkk muds 'ks"k Hkh iqu% fudkydj tkap djsaA

5- vUrj dh jkf'k dks Kkr djsa rFkk ns[ksa fd %

¼d½ D;k bl jkf'k ds cjkcj 'ks"k dk dksbZ [kkrk Fkk vkSj mls ryiV esa fy[k fn;k x;k gSA

¼[k½ vUrj dh jkf'k dk vk/kk djsa rFkk ns[ksa fd bl jkf'k ds cjkcj 'ks"k dk dksbZ

[kkrk Fkk vSj mls ryiV esa mfpr i{k esa fy[k fn;k x;k gSA

6- vUrj dh jkf'k dks ukS ls foHkkftr djsa ;fn ;g iw.kZ foHkktuh; gS rks dgha 'kwU;

dh xyrh Hkh gks ldrh gSA ;Fkk & 1]000 ds LFkku ij 100 ;k 10]000 fy[kk tkuk

;k 879 ds LFkku ij 798A

{ 61 }

7- jkstukeps dh izR;sd izfof"V] mldh [krkSuh] fofHkUu [kkrksa dk ;ksx vkSj 'ks"k

fudykus dh izfØ;k dh iqu% tkap dj ysaA

8- ;fn fQj Hkh xyrh u feys rks jkf'k dks mpUr [kkrs esa Mky nsa rFkk ryiV dks

cjkcj dj ysaA

9- fQj tc Hkh xyrh dk irk yx tk; v'kqf) dks Bhd djds mpUr [kkrs dks cUn

djsaA

D;k ryiV dk feyku [kkrksa dh 'kq)rk dk vfUre izek.k gS \D;k ryiV dk feyku [kkrksa dh 'kq)rk dk vfUre izek.k gS \D;k ryiV dk feyku [kkrksa dh 'kq)rk dk vfUre izek.k gS \D;k ryiV dk feyku [kkrksa dh 'kq)rk dk vfUre izek.k gS \D;k ryiV dk feyku [kkrksa dh 'kq)rk dk vfUre izek.k gS \

ryiV ds nksuksa i{kksa ds [kkuksa dk ;ksx leku gksus ij le>k tk ldrk gS O;kolkf;d

lkSnksa dh [krkSuh lgh gks xbZ gS dksbZ xf.krh; =qfV ugha gSA fdUrq ;g cgh[kkrksa dh 'kq)rk dk

vfUre izek.k ugha gks ldrkA ryiV feyku ds ckotwn dqN =qfV;ka fo|eku jg ldrh gS tks

ryiV ds ;ksx dks izHkkfor ugha dj ikrhaA blfy, ryiV dks [kkrksa dh 'kq)rk dk vfUre

izek.k ugha dgk tk ldrkA

ryiV ls izdV gksus okyh v'kqf);k¡ %ryiV ls izdV gksus okyh v'kqf);k¡ %ryiV ls izdV gksus okyh v'kqf);k¡ %ryiV ls izdV gksus okyh v'kqf);k¡ %ryiV ls izdV gksus okyh v'kqf);k¡ % 1- udy cgh rFkk vU; lgk;d cfg;ksa esa ;ksx

yxkus ;k vxys i`"V ij ys tkus dh v'kqf);k¡ 2- xyr i{k esa [krkSuh gks tkuk 3- xyr jde

dh [krkSuh gks tkuk 4- dsoy ,d [kkrs esa gh nksgjh [krkSuh gks tkuk 5- ,d [kkrs esa [krkSuh

ds NwV tkus dh v'kqf) dk gks tkuk 6- [kkrksa ds tksM+ ,oa 'ks"k fudkyus dh v'kqf) dk gks tkuk

7- ryiV dh lwph esa fdlh [kkrs dk uke NwV tkus dh v'kqf) dk gks tkuk 8- ryiV dh lwph

esa fdlh [kkrs dh jde xyr i{k esa fy[k tkus dh v'kqf) dk gks tkuk 9- ryiV dk ;ksx djus

esa =qfVA

ryiV ls izdV u gksus okyh v'kqf);k¡ %ryiV ls izdV u gksus okyh v'kqf);k¡ %ryiV ls izdV u gksus okyh v'kqf);k¡ %ryiV ls izdV u gksus okyh v'kqf);k¡ %ryiV ls izdV u gksus okyh v'kqf);k¡ % 1- lEiw.kZ ys[ks ds NwV tkus dh v'kqf) 2-

izkjfEHkd ys[ks esa v'kqf);k¡ 3- xyr [krkSuh dh v'kqf);k¡ 4- lS)kafrd v'kqf);k¡ 5- {kfr iwjd

v'kqf);k¡A

uohu 'kCnkoyh &uohu 'kCnkoyh &uohu 'kCnkoyh &uohu 'kCnkoyh &uohu 'kCnkoyh &

ijh{kk lwph {kfriwjd v'kqf);k¡ lS)kafrd v'kqf);k¡ fodyu lekdyu

(Trial Balance) (Compensating Errors)(Errors of Principle) (Debit) (Credit)

xyr i{k xyr jde vkgj.k iw¡th xf.krh; 'kq)rk

(Wrong Side) (Wrong Amount) (Drawing) (Capital) (Arithmetic Accuracy)

mpUr [kkrk ys[kk NwVus dh =qfV izkjfEHkd ys[ks esa v'kqf);k¡ xyr [krkSuh dh v'kqf);k¡

(Suspense Account) (Errors of Omission)(Errors in Original Records) (Errors of Misposting)

lgk;d lkexzh %lgk;d lkexzh %lgk;d lkexzh %lgk;d lkexzh %lgk;d lkexzh % 1- pkd&MLVj 2- CySd cksMZ 3- jksyj cksMZ 4- jkstukepk vkSj [kkrkcgh

dh Nih gqbZ iqLrdsa 5- O;kolkf;d laxBuksa dk ys[kk 6- O;kolkf;d laxBuksa dk Hkze.k

7- ys[kkdkj ls Lkk{kkRdkjA

{ 62 }


1- ys[kkadu dk;Z ds izeq[k mn~ns';ksa dks iwNsaA

2- lgh ykHkkykHk vkSj foRrh; fLFkr tkuus ds fy, [kkrksa dh 'kq)rk ij tksj nsa rFkk

leL;k lek/kku fof/k dk mi;ksx djrs gq, d{kk esa bl leL;k ds lek/kku ds fy,

dgsaA

3- ,d la[;kRed iz'u ds ek/;e ls cus jkstukeps vkSj [kkrksa dks j[ksa rFkk mudh

'kq)rk dh tkap djus dks dgsaA

4- jkstukeps esa izfof"V ds le; nksgjk ys[kk iz.kkyh ds mi;ksx fd;s x;s fl)kar fd

izR;sd MsfcV ds fy, leku ØsfMV dh vksj /;ku vkdf"kZr djsaA jkstukeps ds nksuksa

i{kksa ds ;ksx Hkh cjkcj FksA

5- blh izdkj [kkrksa ds nksuksa i{kksa ds ;ksx cjkcj gksus pkfg,A

6- fofHkUu izdkj ds [kkrksa ds fudkys x;s 'ks"k Hkh cjkcj gh gksus pkfg,A

7- d{kk dks ml iz'u ij bls iz;ksx djus ds fy, dgas & blh vk/kkj ij ryiV vkSj

mlds cukus dh fofHkUu fof/k;ksa dks izLrkfor djsaA

8- /;ku jgs fd fofHkUu lgk;d cfg;ksa ds 'ks"k Hkh ryiV esa vk tk;A

9- ryiV ls Kkr gksus vkSj u gksus okyh v'kqf);ksa dk Kku djkosaA

10- ryiV u feyus ij v'kqf);ksa dks irk yxkus dh fof/k dks le>k,aA

11- mijksDr dk mfpr vH;kl djk;saA


dk;Z fof/k 5- fopkj&foe'kZ fof/k 6- 'kSf{kd Hkze.k fof/k 7- izn'kZu fof/k 8- ifj;kstuk fof/kA

ewY;kadu ;kstuk %ewY;kadu ;kstuk %ewY;kadu ;kstuk %ewY;kadu ;kstuk %ewY;kadu ;kstuk %izR;sd d{kk esa f'k{k.k ds mijkUr iz'uksa ds ek/;e ls ewY;kadu djrs jgsa rkfd Hkfo"; esa

f'k{k.k ds fy, vk/kkj (Foundation) fey tk;A bdkbZ ds lekIr gks tkus ds i'pkr~ bdkbZ

ijh{k.k ds ek/;e ls le>kUrj (Learning gaps) dks Kkr djds funkuh; ijh{k.k vkSj mipkjkRed

f'k{k.k (Remedial Teaching) dh ;kstuk cuk;saA



1- ryiV D;k gS \

2- ryiV dh ifjHkk"kk fyf[k;sA

3- ryiV dc cuk;k tkrk gS \

4- ryiV ls fdl izdkj dh v'kqf);ksa dk irk py tkrk gS \

5- ryiV cukus dh fof/k;ksa ds uke fyf[k;s \

{ 63 }

6- vadxf.krh; v'kqf);k¡ D;k gksrh gSa \

7- {kfriwjd v'kqf);k¡ D;k gksrh gSa \

8- mpUr [kkrs ls vki D;k le>rs gSa \


1- ryiV ckuus ds izeq[k mn~ns'; D;k gS \

2- ryiV cukus dk D;k egRo gS \

3- {kfriwjd =qfV;ksa dks lksnkgj.k le>kb;s \

4- D;k ryiV [kkrkcgh dh 'kq)rk dk vpwd izek.k gS \

5- ryiV cukus dh 'ks"k fof/k dks la{ksi esa le>kb;sA

6- lS)kafrd v'kqf);ksa dks le>kb;sA

fucU/kkRed iz'u%fucU/kkRed iz'u%fucU/kkRed iz'u%fucU/kkRed iz'u%fucU/kkRed iz'u%

1- ryiV ls vki D;k le>rs gSa \ ,d O;kolkf;d laLFkku esa ryiV ds D;k mn~ns'; gSa\

2- ryiV D;k gS \ blls izdV gksus okyh v'kqf);ksa dks le>kb;sA

3- D;k ryiV ds nksuksa i{kksa ds ;ksx dk fey tkuk iw.kZ xf.krh; 'kq)rk dk lcwr le>k tk

ldrk gS \

4- ryiV D;k gS \ bldh lhek,a fyf[k;sA

5- ryiV ls Kkr u gksus okyh v'kqf);ksa dks le>kb;sA


1- ,d O;kikjh dh iqLrdksa ls fuEufyf[kr 'ks"k fy;s x;s gS] budh lgk;rk ls vkidks 30

twu 2007 dks ryiV cukuk gS %

osru 5]000 :- Hkou 40]000 :- iw¡th 6]6000 :- ns; foi= 11]600 :-

nsunkj 16]000 :- chek 550 :- ysunkj 18]100 :- izkI; foi= 5000 :-

cSad vf/kfod"kZ 16]000 :- izkIr deh'ku 6]000 :- nku 300 :- Ø; 10]000 :-

foØ; 22]000 :- Ø; okilh 300 :- jksdM+ 450 :- foØ; okilh 700 :-

cSad 62]000 :-

{ 64 }


v'kqf);ksa dk la'kks/kuv'kqf);ksa dk la'kks/kuv'kqf);ksa dk la'kks/kuv'kqf);ksa dk la'kks/kuv'kqf);ksa dk la'kks/ku (Rectification of Errors)

¼v'kqf);ka & izdkj ryiV ls izdV gksus okyh vkSj u gksus okyh v'kqf);ka] [kkst o

lq/kkj] mpUr [kkrk & vFkZ] mi;ksfxrk] fuekZ.k o mpUr [kkrs ds 'ks"k dk mipkj½

vko';d U;wure dky[k.M % 10 vko';d U;wure dky[k.M % 10 vko';d U;wure dky[k.M % 10 vko';d U;wure dky[k.M % 10 vko';d U;wure dky[k.M % 10

;|fi ;g dgkor gS fd ^^euq"; gh v'kqf);k¡ djrk gS** vkSj ,d izdkj ls lR; Hkh gSA

izk;% vfUre [kkrs rS;kj djrs le; cfg;ksa esa v'kqf);k¡ fey tk;k djrh gS] ftudk mfpr :i

ls la'kks/ku djuk ijeko';d gksrk gSA cfg;ksa dh v'kqf);ksa dks 'kq) djus ds fy;s fdlh ys[ks

dks dkVdj Bhd djuk vFkok fdlh vad ds Åij iqu% nwljk vad fy[kuk loZFkk vuqfpr ekuk

tkrk gSA vf/kd dkV&NkaV ;k ,d vad ds Åij nwljs vad ds fy[ks ys[ks oS/k (Legal) ugha ekus

tkrsA vr% ,slh v'kqf);ksa dks 'kq) djus dk lcls mRre <ax ;g gS fd ,d ,slk u;k ys[kk

(Entry) fd;k tk; ftlds QyLo:i v'kqf) dk izHkko u"V ;k lekIr gks tk; rFkk lkSns dk

lgh izHkko [kkrksa ij vk tk;A

O;kikfjd cfg;ksa esa v'kq) izfof"V;ksa dks u;s ys[ks vFkok izfof"V }kjk 'kq) djus dh

izfØ;k dks gh v'kqf);ksa dk la'kks/ku dgrs gSA bldh lcls izpfyr fof/k ;g gS fd loZizFke

v'kq) ys[ks dks ,d dkxt ij fy[k ysuk pkfg,] fQj mlh dk 'kq) ys[kk mlh ds cxy esa

fy[kuk pkfg;s rFkk tks [kkrk nksuksa ys[kksa esa lfEefyr gks mls isfUly ls dkV ysuk pkfg;sA

rRi'pkr~ lgh ys[ks ds mlh rjg jgus nsuk pkfg,] vFkkZr MsfcV dk MsfcV vkSj ØsfMV dk

ØsfMV vkSj fQj v'kq) ys[ks dks myV nsuk pkfg,A vr% blls tks u;k ys[kk rS;kj gksxk ogh

la'kks/ku dk ys[kk gksxkA

f'k{k.k ds mn~ns'; %&f'k{k.k ds mn~ns'; %&f'k{k.k ds mn~ns'; %&f'k{k.k ds mn~ns'; %&f'k{k.k ds mn~ns'; %&bdkbZ f'k{k.k ds i'pkr fo|kFkhZ %

Ø ys[kkadu dk;Z esa gksus okyh fofHkUu v'kqf);ksa dks crk ldsaxs

Ø v'kqf);kssa dk izHkko vkSj mudks 'kq) djus dh vko';drk dks le>k ldsaxs

Ø v'kqf);kssa dks lkekU; vkSj ys[kk dk;Z dh n`f"V ls oxhZd`r dj ldsaxs

Ø fofHkUu izdkj dh v'kqf);ksa dks 'kq) djus ds fy, mfpr izfof"V;ka dj ldsaxs

Ø ,d i{kh; v'kqf);ksa ds fy, mpUr [kkrs dk mi;ksx dj ldsaxs


v'kqf);ksa ds la'kks/ku dk vFkZ %v'kqf);ksa ds la'kks/ku dk vFkZ %v'kqf);ksa ds la'kks/ku dk vFkZ %v'kqf);ksa ds la'kks/ku dk vFkZ %v'kqf);ksa ds la'kks/ku dk vFkZ % O;kolkf;d x`gksa esa lkekU;r% lkSnksa dk jkstukeps ;k

lgk;d cfg;ksa esa ys[kk djrs le;] [krkSuh djrs le;] [kkrksa dk ;ksx ;k 'ks"k yxkrs le;

;k 'ks"kksa dks ryiV esa ys tkrs le; dqN xyfr;ka gks tkrh gSA ftuls ryiV izHkkfor gks Hkh

{ 65 }

ldrk gS vkSj ugha HkhA fdUrq lgh ykHkkykHk tkuus ds fy, xyfr;ksa dks Bhd fd;k tkuk

ijeko';d gSA blds fy, ,d vkSj izfof"V djds ys[ks esa vk x;s xyr izHkko dks lekIr djds

lgh izHkko LFkkfir dj fn;k tkrk gS blh dks v'kqf);ksa dks la'kks/ku dgk tkrk gSA

mn~ns'; %mn~ns'; %mn~ns'; %mn~ns'; %mn~ns'; %

1- O;kikj dh lgh vkfFkZd fLFkfr dh tkudkjh ds fy;s v'kqf);ksa dk la'kks/ku vko';d gSA

2- v'kqf);ksa dk la'kks/ku djus ls O;kikj dh lEifRr ,oa nkf;Ro dh fLFkfr Li"V gks tkrh gSA

3- ryiV dk ;ksx feyus ;k u feyus dh fLFkfr esa v'kqf);kssa dk la'kks/ku fd;k tkrk gSA

vfUre [kkrksa ij izHkko %vfUre [kkrksa ij izHkko %vfUre [kkrksa ij izHkko %vfUre [kkrksa ij izHkko %vfUre [kkrksa ij izHkko %

1- v'kqf);ksa ls ykHk&gkfu ds [kkrksa ij izHkko iM+rk gS rFkk mudh x.kuk xyr gks tkrh gSA

;Fkk & foØ; esa lq/kkj izfof"V ls ldy ykHk c<+sxkA

2- lEifRr;ksa ;k nkf;Roksa dk ewY; ?kVrk&c<+rk gSA

3- fefJr izHkko gksukA

ijh{kklwph ds ;ksx ds fey tkus dk ;g vFkZ ugha le> ysuk pkfg;s fd vc cgh [kkrsa

esa dksbZ =qfV ugha jghA

v'kqf);ksa ds izdkj % lkekU;r%v'kqf);ksa ds izdkj % lkekU;r%v'kqf);ksa ds izdkj % lkekU;r%v'kqf);ksa ds izdkj % lkekU;r%v'kqf);ksa ds izdkj % lkekU;r% 1- ys[kk NwV tkus dh v'kqf);k¡ (Errors of Ommission) 2-

fyfidh; v'kqf);k¡ (Errors of commission) 3- lS)kafrd v'kqf);k¡ (Errors of Principle) 4-

{kfriwjd v'kqf);k¡ (Compensating Errors)

ryiV ds n`f"Vdks.k ls % =qfV;ksa dks 1- ryiV ls Kkr gksus okyh o 2- ryiV ls Kkr u gksus

okyh] nks oxksZa esa ckaVrs gSaaA

ryiV ls izdV gksus okyh v'kqf);k¡ %ryiV ls izdV gksus okyh v'kqf);k¡ %ryiV ls izdV gksus okyh v'kqf);k¡ %ryiV ls izdV gksus okyh v'kqf);k¡ %ryiV ls izdV gksus okyh v'kqf);k¡ % 1- udy cgh rFkk vU; lgk;d cfg;ksa esa ;ksx yxkus

;k vxys i"V ij ys tkus dh v'kqf);k¡ 2- xyr i{k esa [krkSuh gks tkuk 3- xyr jde dh [krkSuh

gks tkuk 4- dsoy ,d [kkrs esa gh nksgjh [krkSuh gks tkuk 5- ,d [kkrs esa [krkSuh ds NwV tkus

dh v'kqf) dk gks tkuk 6- [kkrksa ds tksM+ ,oa 'ks"k fudkyus dh v'kqf) dk gks tkuk 7- ryiV

dh lwph esa fdlh [kkrs dk uke NwV tkus dh v'kqf) dk gks tkuk 8- ryiV dh lwph esa fdlh

[kkrs dh jde xyr i{k esa fy[k tkus dh v'kqf) dk gks tkuk 9- ryiV dk ;ksx djus esa =qfVA

ryiV ls izdV u gksus okyh v'kqf);k¡ %ryiV ls izdV u gksus okyh v'kqf);k¡ %ryiV ls izdV u gksus okyh v'kqf);k¡ %ryiV ls izdV u gksus okyh v'kqf);k¡ %ryiV ls izdV u gksus okyh v'kqf);k¡ % 1- lEiw.kZ ys[ks ds NwV tkus dh v'kqf) 2-

izkjfEHkd ys[ks esa v'kqf);k¡ 3- xyr [krkSuh dh v'kqf);k¡ 4- lS)kafrd v'kqf);k¡ 5- {kfr iwjd

v'kqf);k¡A

'kq) djus ds n`f"Vdks.k ls %'kq) djus ds n`f"Vdks.k ls %'kq) djus ds n`f"Vdks.k ls %'kq) djus ds n`f"Vdks.k ls %'kq) djus ds n`f"Vdks.k ls % ys[kk iqLrdsa cUn djus ds iwoZ Kkr gksus okyh vkSj ckn esa Kkr

gksus okyh nks oxksZa esa ckaVk tk ldrk gSA izFke voLFkk esa mlh [kkrsa esa vkSj izfof"V djds dke

pyk ysrs gSaA

ys[kkadu dh n`f"V ls v'kqf);k¡ nks izdkj dh v'kqf);k¡ gksrh gS %%%%%

{ 66 }

1- nks [kkrksa dks izHkkfor djus okyh ;k f}i{kh; v'kqf);k¡ % ftudk izHkko nks [kkrksa ij iM+rk

gSA ,slh v'kqf);ksa dks 'kq) djus ds fy;s tuZy cgh esa u;k ys[kk djuk iM+rk gSA bl

rjg blls v'kqf);ksa dk izHkko u"V gks tkrk gSA

2- ,d gh [kkrs dks izHkkfor djus okyh ;k ,d i{kh; v'kqf);k¡ % ,slh v'kqf);k¡ tks dsoy

,d gh [kkrs ij viuk izHkko Mkyrh gSaA bUgsa 'kq) djus ds fy, mpUr [kkrs (Suspense

Account) dk mi;ksx fd;k tkrk gSA mpUr [kkrs esa ys[kk cUn gksus ds iwoZ vkSj ys[kk

iqLrd cUn gks tkus ds ckn v'kqf);k¡ dk la'kks/ku fd;k tkuk pkfg,A

mpUr ;k mnjr [kkrk mpUr ;k mnjr [kkrk mpUr ;k mnjr [kkrk mpUr ;k mnjr [kkrk mpUr ;k mnjr [kkrk (Suspense Account) :

izk;% ,d i{kh; v'kqf) jg tkus ij ryiV ds nksuksa i{kksa dk ;ksx ugha feyrkA ,slh

fLFkfr esa ryiV ds vUrj dh jkf'k dk ,d u;k [kkrk [kksydj mlesa MsfcV ;k ØsfMV dj fn;k

tkrk gSA ;g [kkrk mnjr [kkrk] mpUr [kkrk] fuyfEcr [kkrk ;k Hkwy&pwd [kkrk dgykrk

gSA ;g ,d vLFkkbZ [kkrk gksrk gS tks ,d i{kh; vKkr v'kqf);ksa ;k ryiV dh v'kqf);ksa ds

dkj.k ryiV esa ik;s tkus okys vUrj ls [kksyk tkrk gSA bu v'kqf);ksa ds la'kks/ku izfof"V;ksa

dh [krkSuh blh [kkrsa esa dh tkrh gS] tc leLr v'kqf);ksa dk irk yx tkrk gS rc bu [kkrs

esa [krkSuh djus ls ;g Lor% gh cUn gks tkrk gSA

¼d{kkvksa o izf'k{k.k dk;ZØeksa esa vf/kd mnkgj.k nsdj iz'uksa dk gy djuk crk;k tkuk

pkfg,A½

uohu 'kCnkoyh &uohu 'kCnkoyh &uohu 'kCnkoyh &uohu 'kCnkoyh &uohu 'kCnkoyh &mpUr ;k mnjr [kkrk la'kksf/kr ys[kk ,d&i{kh; v'kqf);k¡ {kfriwjd v'kqf);k¡ lS)kafrd v'kqf);k¡

(Suspense Account) (Rectifying entry) (One-sided Errors) (Compensating Errors) (Errors of Principle)

fyfidh; v'kqf);k¡ NwV tkus dh v'kqf);k¡ fodyu lekdyu vLFkkbZ [kkrk oS/k

(Errors of commission) (Errors of Ommission) (Debit) (Credit) (Temporary Account) (Legal)


cfg;ksa dh Nih gqbZ iqLrdsa 5- uewus ds v'kq) ys[ks vkfn 6- O;kolkf;d laxBuksa dk ys[kk

7- O;kolkf;d laxBuksa dk Hkze.k 8- ys[kkdkj ls Lkk{kkRdkjA


1- loZizFke xyfr;ka djus ds ekuoh; O;ogkj dks crkrs gq, ys[kkdeZ esa gksus okyh

v'kqf);ksa dks crk;saA

2- ;g v'kqf);k¡ fdl izdkj ykHkkykHk o vkfFkZd fpV~Bs dks izHkkfor djrh gS & Li"V

djsaA

3- bu v'kqf);ksa dks dkV&NkaV ds ek/;e ls lgh djus ij ys[ks U;k;ky; esa izLrqr

djus ds ;ksX; ugha jgrsA

{ 67 }

4- v'kqf) dk xyr izHkko lekIr djds u;k o lkSns dk mfpr izHkko ykus dh

vko';drk crk,aA

5- ys[ks dh v'kqf);ksa ds izdkj vkSj 'kq) djus dh izfØ;k ds vuqlkj nks izdkj crk;saA

6- nks [kkrksa o nksuksa i{kksa dks leku :i ls izHkkfor djus okyh v'kqf);ksa dks 'kq) djus

dh fof/k crk;saA

7- f}i{kh; v'kqf);ksa ds 'kq) djus dk vH;kl djk;saA

8- ,d i{kh; v'kqf) dks 'kq) djus dh fof/k dks Li"V djsaA

9- mpUr [kkrs dk vH;kl djk;saA

10- nksuksa izdkj dh v'kqf);ksa dks fefJr :i esa 'kq) djus ds ys[k djk;saA

11- v'kqf);ksa dk ykHk&gkfu [kkrs vkSj fpV~Bs ij izHkko Li"V djsaA




bl v/;k; ds f'k{k.k dk eq[; mn~ns'; Nk=ksa dks Øec) fof/k;ksa ls Kku] le> vkSj

v'kqf);ksa ds la'kks/ku dk ewY;kadu fuEu rjhdksa ls fd;k tk ldrk gSA

1- d{kk esa iwNs o gy fd;s x;s iz'u

2- izR;sd dkyka'k ds le; ewY;kadu esa iwNs x;s iz'u

3- x`gdk;Z

4- iz;kstuk vkfn



1- =qfV;ksa ds la'kks/ku ls D;k rkRi;Z gS \

2- ,d i{kh; v'kqf);k¡ D;k gS \

3- ,d i{kh; v'kqf);ksa ds rhu mnkgj.k nhft;s \

4- f}&i{kh; v'kqf);ksa ls D;k rkRi;Z gS \

5- e'khu [kjhnh xbZ] ftls Ø; [kkrs esa fy[kk x;k] ;g fdl izdkj dh v'kqf) gS \

6- mnjr [kkrk D;ksa cuk;k tkrk gS \

7- ryiV dk ;ksx u feyus ij vUrj dks fdl [kkrs esa fy[kk tkrk gS\

8- os dkSu lh =qfV;k¡ gSa ftuds dkj.k ryiV dk ;ksx ugha feyrk \

9- [kkrs esa lh/kh izfof"V djds fdl izdkj dh v'kqf) lq/kkjh tk ldrh gS\


1- v'kqf);ksa dk la'kks/ku D;ksa vko';d gksrk gS \

{ 68 }

2- v'kqf);ksa dk vfUre [kkrksa ij D;k izHkko iM+rk gS \

3- ryiV ls izdV u gksus okyh v'kqf);ksa dks mnkgj.k lfgr le>kb;s \

4- v'kqf);ksa ds Kkr gksus ij mnjr [kkrk dSls cUn fd;k tkrk gS \

5- v'kqf);ksa ds la'kks/ku ls vfUre [kkrs dSls izHkkfor gksrs gS \


1- NwV tkus dh v'kqf);k¡ D;k gSa \ ,slh v'kqf);ksa ds nks mnkgj.k nsdj le>kb;sA

2- {kfriwjd v'kqf);k¡ D;k gSa \ ,slh nks v'kqf);ksa dks mnkgj.k nsdj le>kb;sA

3- fyfidh; v'kqf);k¡ D;k gksrh gSa \ ,slh nks v'kqf);ksa dks mnkgj.k nsdj le>kb;sA

4- ys[ks esa v'kqf);k¡ dSls gksrh gSa \ ;g fdrus izdkj dh gks ldrh gSa \ rFkk dkSu lh

v'kqf);k¡ ryiV ds feyku dks izHkkfor ugha djrh \

5- ryiV ds feyku dks izHkkfor djus okyh dkSu&dkSu lh v'kqf);k¡ gksrh gS \ bUgsa fdl

izdkj 'kq) fd;k tk ldrk gS \


1- fuEukafdr v'kqf);ksa ds la'kks/kukFkZ iath izfof"V;k¡ nhft;s %

¼d½ egs'k dks csps x, 150 :- ds eky dh jkf'k O;kikfjd O;; [kkrs esa MsfcV dj nh

xbZA

¼[k½ 1000 :- dk ,d frjLd`r foi= _.kh dks ykSVk fn;k x;k vkSj Hkwy ls izkI; foi=

[kkrs esa MsfcV dj fn;k x;kA

2- fuEukafdr v'kqf);ksa ds la'kksf/kr djrs gq, vko';d tuZy izfof"V;k¡ dhft;s %

¼d½ lfpu us 650 :- izkIr fd;s] fdUrq Hkwy lss mlds [kkrs ds ØsfMV i{k esa 950 fy[ks

x;sA

¼[k½ 11]500 :- esa e'khu Ø; dh fdUrq mldk ys[kk Ø; [kkrs esa fd;k x;kA

¼x½ foØ; iqLrd dk ;ksx 895 :- ds LFkku ij xyrh ls 985 :- yxk fn;kA

3- ryiV ds MsfcV esa ;ksx 308 :- 20 iSls ls de ik;k x;k ftls mnjr [kkrs esa fy[k fn;k

x;k] ckn esa fuEufyf[kr =qfV;ksa dk Kku gqvk %&

1- fnO; fuf/k dks csph xbZ oLrq ds ewY; esa 302 :- 56 iSls ds LFkku ij 32 :- 56 iSls

gh fy[ks x;s FksA

2- 725 :- dk QuhZpj Ø; fd;k x;k ijUrq ;g jkf'k Ø; ys[kk esa Mky nh xbZA

3- g"kZn ds ys[kk ds MsfcV jkf'k ds ;ksx esa 28 :- 20 iSls de fy[ks x;s FksA

4- 10 :- esa Mkd eqnzkad [kjhns x;s Fks] ijUrq ;g jkf'k Mkd O;; [kkrk esa ugha fy[kh

xbZ FkhA

la'kks/ku izfof"V;k¡ nhft;s rFkk fuyfEcr [kkrk cukb;sA

{ 69 }

4- ,d QeZ ds ys[kkiky us fuEufyf[kr xyfr;k¡ dh %

¼v½ dk;kZy; miLdj ds tks 450 : fn;s og jkf'k O;kikfjd [kkrs esa MsfcV dh xbZA

¼c½ 10]000 :- ds m/kkj Ø; ds ,d chtd dh izfof"V ys[kk iqLrdksa esa ugha gqbZA

¼l½ 50]000 :- dh iqjkuh e'khujh csph] ftldh izfof"V foØ; iqLrd esa dh xbZA

¼n½ ,d nsunkj ls 500 :- dh jkf'k izkIr gqbZ ftls udn foØ; fy[kk x;kA

¼b½ fiNys o"kZ esa Jh eksgu dk 250 :- dk _.k tks v'kks/; ekudj vifyf[kr dj

fn;k x;k Fkk] vc olwy gksus ij mDr jkf'k mlds O;fDrxr ys[ks esa tek dj nh

xbZA

mDr xyfr;ksa ds 'kks/kukFkZ vko';d iath izfof"V;ka dhft, rFkk fyf[k;s fd budk

ykHkykHk ij D;k izHkko iM+sxkA

{ 70 }


fofu;e foi=fofu;e foi=fofu;e foi=fofu;e foi=fofu;e foi= (Bill of Exchange)

¼fofu;e foi= vkSj izfrKk i= % vFkZ] fo'ks"krk,a] i{kdkj] izk:i o vUrjA fcy dh

vof/k] ifjiDork vkSj vuqxzg fnol] fcyksa ds izdkj fofu;elk/;rk] cspku] vuknj.k] uksfVax

,oa LohdrkZ dk fnokfy;k gksuk] fcy dk fuorZu o uohuhdj.k] foi= ysunsu ls lEcaf/kr ys[ks½


vktdy fcØh c<+kus ds fy, m/kkj ysunsuksa dh ek=k fnuksafnu c<+rh tk jgh gSA m/kkj

foØ; ds le; foØsrk dks lko/kku jguk gksrk gS fd Øsrk mldk Hkqxrku le; ij djus ds

fy, cpuc) gks rFkk mls 'kh?kzkfr'kh?kz Hkqxrku dj ns D;kasfd mls ml iawth ls iqu% eky

[kjhndj cspuk gSA blds lkFk gh Øsrkvksa ds lkFk leL;k gksrh gS fd ml eky ds foØ; ds

i'pkr tc iSlk feysxk rc os Hkqxrku djuk pkgrs gSaA bu nksuksa dh leL;kvksa dk lek/kku

lk[ki=ksa ds ek/;e ls gks tkrk gSA lk[ki= feyus ij foØsrk vko'Lr gks tkrs gS fd Øsrk

fuf'pr vof/k ds i'pkr Hkqxrku djus dk opu ns pqdk gS rFkk ml lk[ki= dks cSad ls Hkqukus

ij mUgsa rqjUr iSlk Hkh fey tkrk gS lkFk gh Øsrk dks Hkh Hkqxrku dks dqN le; ckn djus dk

ekSdk fey tkrk gS blh chp og ml eky dks csp ysxkA

fofHkUu ns'kksa esa O;kikj vkSj okf.kT; dks izksRlkgu nsus ds fy;s dbZ izdkj ds lk[k i=ksa

dks mi;ksx esa yk;k tkrk gSA Hkkjro"kZ esa Hkh gqf.M;ksa dk pyu cgqr le; ls gksrk vk jgk gSA

ik'pkR; ns'kksa esa ,sls izys[kksa dks fofu;e&foi= (Bill of Exchange) vkSj izfrKk&i= (Promissory

Note) dk uke fn;k x;k gSA vktdy Hkkjro"kZ esa Hkh budk iz;ksx ik;k x;k gSA bu lc izys[kksa

dk lkj ;g gS fd buesa ,d fuf'pr jkf'k ,d fuf'pr frfFk dks nsus dh izfrKk gksrh gSA



Ø fofue; foi= o izfrKk i= dk vFkZ vkSj ifjHkk"kk ns ldsaxs

Ø mudh mi;ksfxrk dks le>k ldsaxs

Ø fofue; foi=ksa ls lEcaf/kr lkSnksa dks crk ldsaxs] vkSj

Ø mu lkSnksa dk O;olk; dh iqLrdksa eas ys[kk dj ldsaxsA


fofu;e&foi= fofu;e&foi= fofu;e&foi= fofu;e&foi= fofu;e&foi= (Bill of Exchange) % % % % % Hkkjrh; fofue;lk/; foys[k vf/kfu;e] 1881

dh /kkjk ¼5½ ds vuqlkj ^^fofu;e foi= ,d 'krZ jfgr] fyf[kr vkSj ys[kd }kjk gLrk{kfjr

izys[k gS] ftuesa ys[kd fdlh O;fDr fo'ks"k dks vkKk nsrk gS fd og ,d fuf'pr jde] ,d

fuf'pr O;fDr ;k vknsf'kr O;fDr ;k fcy ds /kkjd dks ns nsaA**

{ 71 }

iqLrikyu dh n`f"V ls O;ogkjksa ds vk/kkj ij fofue; foi=ksa dks nks Hkkxksa esa ckaVk tk

ldrk gS %

1- izkI; foi= (Bill Receivable) % ftu foi=ksa dh jkf'k O;kikjh dks izkIr gksus okyh

gS] mUgsa izkI; foi= dgk tkrk gSA

2- ns; foi= (Bill Payable) % ftu foi=ksa dh jkf'k O;kikfj;ksa dks pqdkuh gksrh gS] mUgsa

ns; foi= dgrs gSA

,d gh fofue; foi= ys[kd ;k cspkukikrk ds fy, izkI; foi= rFkk LohdrkZ ds fy, ns;

foi= gksrk gSA

fofue; foi= ds y{k.k %fofue; foi= ds y{k.k %fofue; foi= ds y{k.k %fofue; foi= ds y{k.k %fofue; foi= ds y{k.k % 1- 'krZ jfgr vkKki= 2- fyf[kr 3- ys[kd foØsrk ;k ysunkj

}kjk fyf[kr 4- Lohd`rkZ] Øsrk ;k nsunkj ij Hkqxrku dh tckonkjh 5- fo'ks"k O;fDr dks ns;

6- fuf'pr vof/k 7- fuf'pr jde 8- ekax@le; chrus ij ns; bR;kfnA

fofue; foi= gh ,d le; eas izkI; vkSj ns; gksrk gS & 1- ys[kd ds fy;s izkI; foi=

gS % dkj.k v- foi= dh Lohd`fr mls feyh gS c- foi= dh jkf'k mls ns; gksxhA 2- Lohd`rkZ ds

fy, ns; foi= gS D;ksafd mls Hkqxrku djuk gSA

izfrKk&i= izfrKk&i= izfrKk&i= izfrKk&i= izfrKk&i= (Promissory Note) %%%%% ^^izfrKki= ,d fyf[kr gLrk{kj lfgr izys[k gS] ftlesa

fy[kh xbZ jde mlesa fy[kus okyk] mlesa mfYyf[kr O;fDr ;k mlls vkns'kkuqlkj ;k mlds

/kkjd dks] fcuk 'krZ nsus dh izfrKk djrk gSA**

gq.Mh gq.Mh gq.Mh gq.Mh gq.Mh (Hundi) %%%%% ^^gq.Mh esa ,d fo'ks"k O;fDr dks vkKk nh tkrh gS fd og gq.Mh esa fy[kh xbZ

jkf'k mlesa mfYyf[kr O;fDr ;k mlds }kjk vknsf'kr dks ;k /kkjd dks pqdk nsA**

fofue; foi=ksa ds y{k.k % 1- ;g 'krZ jfgr gksrk gS 2- ;g fyf[kr vkns'k gsrk gS 3- ;g

_.knkrk ds }kjk fy[kk tkrk gS 4- ;g vkns'k fuf'pr jde vkSj fuf'pr vof/k ij jde

pqdkus ds fy;s gksrk gS 5- bu ij vko';d eqnzkad yxs gksrs gSA

fofue; foi= dh mi;ksfxrk %fofue; foi= dh mi;ksfxrk %fofue; foi= dh mi;ksfxrk %fofue; foi= dh mi;ksfxrk %fofue; foi= dh mi;ksfxrk % 1- fofue; i= dh lgk;rk ls m/kkj eky cspuk vkSj

[kjhnuk lqxe gks tkrk gS 2- fofue; i= ,d oS/kkfud izys[k gS 3- fofue; i= dk cspku fd;k

tk ldrk gS 4- eky dk Øsrk Hkqxrku ds lEca/k esa rxkns ls cp ldrk gS 5- nsunkj dks ykHk

6- ysunkj dks ykHk 7- vU; i{kksa dks ykHkA

fofue; foi= dk mn~ns'; %fofue; foi= dk mn~ns'; %fofue; foi= dk mn~ns'; %fofue; foi= dk mn~ns'; %fofue; foi= dk mn~ns'; % 1- i= _.k dh tekur dk dke fofue; foi= ds }kjk djuk

2- O;kikj dh ysu&nsu dks lqpk: :i ls lapkyu gsrq 3- fons'kh O;kikj esa fofue; i=ksa esa ljyrk

gsrq 4- fofue;rk rFkk cspku ys[kdksa dk ;g nkf;Ro fofue; i= vkSj izfrKk i= dks lqjf{kr

cukrk gS 5- Øsrk o foØsrk dks fuf'pr Hkqxrku frfFk dk fu/kkZj.k bl i= ds }kjk gkssrk gSA

fofue; foi= ds izdkj &fofue; foi= ds izdkj &fofue; foi= ds izdkj &fofue; foi= ds izdkj &fofue; foi= ds izdkj &

¼d½ LFkku ds vuqlkj & 1- ns'kh] 2- fons'kh

¼[k½ vof/k ds vuqlkj & 1- n'kZuh 2- eqn~nrh

{ 72 }

¼x½ p;u ds vuqlkj & 1- O;kikfjd 2- vuqxzgfcy ds i{kdkj % 1- vkgrkZ] foØsrk] ys[kd ;k ysunkj (Drawer) 2- Øsrk] vkg;hZ] LohdrkZ ;knsunkj (Drawee) 3- cspku okyk (Endorsee)

jkstukeps esa dh tkus okyh izfof"V;ka % Transaction Drawer (A) Drawee (B) Endorsee (C)

1. Sale of goods to B B's A/c Dr. Purchases A/c Dr ............. To sales A/c To A's A/c

2. A wrote and B accepted Bills Receivable A/c Dr. A's A/c Dr the Bill To sales A/c To Bills Payable A/c ............. (Use of Bill Receivable) a. Kept for maturity No entry No entry ........... b. Discounted with bankCash/Bank A/c Dr. No entry ...........

Discount A/c Dr. To Bill Receivable A/c

c. Endorsed by A to his C's A/c Dr. No entry Bill Receivable A/c Dr.

creditor C To Bill Receivable A/c To A's A/cd. Sent the bill to the Bill Collection A/c Dr. No entry ................ bank for collection To Bill Receivable A/c

3. Honour of Bill a. When it was kept for Cash/Bank A/c Dr. Bills Payable A/c Dr. ...........

maturity To Bill Receivable A/c To Cash/Bank A/c b. When it was No entry Bills Payable A/c Dr ...........

discounted in bank To Cash/Bank A/cc. When endorsed by ANo entry Bills Payable A/c Dr Cash/Bank A/c Dr. to his creditor C To Cash/Bank A/c To Bill ReceivableA/c

d. When it was sent to Bank A/c Dr. Bills Payable A/c Dr bank for collection To Bill Collection A/c To Cash/Bank A/c

4. Dishonour of Bill B/s A/c Dr. Bills Payable A/c Dr. a. When it was kept for To Bill Receivable Noting Charges A/c Dr.

maturity To Cash A/c To A's A/c b. When it was B/s A/c Dr. Bills Payable A/c Dr.

discounted in bank To Bank Noting Charges A/c Dr.(Including Noting ch.) To A's A/c

c. When endorsed by AB/s A/c Dr. Bills Payable A/c Dr. A's A/c Dr. to his creditor C To C's A/c Noting Charges A/c Dr. To Bill Receivable A/c

. (Including Noting ch.) To A's A/c To Cash A/cd. When it was sent to B's A/c Dr. Bills Payable A/c Dr.

bank for collection To Bill Collection A/c Noting Charges A/c Dr.

(Including Noting ch.) To A's A/c5. Renewal of Bill Bills Receivable A/c Dr A's A/c Dr. .............

To B's A/c Interest A/c Dr. To Interest A/c To Bills Payable A/c.

{ 73 }

izk:i %Bill of Exchange

Raipur

LVkEi- Nov. 14, 2007

Rs. 10]000fcy dh frfFk ds rhu ekg i'pkr eq>s ;k esjs vkns'kkuqlkj :- nl

gtkj dk Hkqxrku djs ftldk ewY; vkidks izkIr gks pqdk gSA vafdr >k

izfr]Jh nhid >k Lohdrlerk dkyksuh gLrk- nhid >kjk;iqj lerk dkyksuh] jk;iqj


izfrKk i= izkI; fcy ns; foi= gq.Mh fcy dk uodj.k vuqxzg fnol

(Promissory Note) (Bill Receivable) (Bill Payable) (Hundi) (Renewal of Bill) (Days of Grace)

cspku cspkudrkZ cspkuikrk uksfVax O;; fcy&laxzg [kkrk dVkSrh O;;

(Endorsement) (Endorser) (Endorsee) (Noting Charges) (Bill Collection A/c) (Discounting Charges)

cspku udkjuk ldkjuk fcy dk ys[kd fcy dk LohdrkZ Hkqukuk

(Endorsement) (Dis-honour) (Honour) (Drawer or write) (Acceptor or Drawee) (Discounting)

O;kikfjd fofue; foi= lgk;rkFkZ fofue; foi= ns'kh fofue; foi= fons'kh fofue; foi=

(Trade Bills) (Accommodation Bills) (Inland Bill of Exchange) (Foreign Bill ofExchange)

eqn~nrh fcy n'kZuh; fcy vgrkZ vgk;hZ vnkrk fnokfy;k vuknj.k vigkj

(Term Bill) (Sight Bill) (Drawar) (Drawee) (Payee) (Insolvent ) (Dishonour) (Rebate)


cfg;ksa dh Nih gqbZ iqLrdsa 5- uewus fcy] izfrKk&i=] gq.Mh vkfn 6- O;kolkf;d laxBuksa ds

ys[kk 7- O;kolkf;d laxBuksa dk Hkze.k 8- ys[kkdkj ls Lkk{kkRdkjA


1- loZizFke d{kk esa m/kkj ysunsuksa ds ek/;e ls lk[ki=ksa dh vko';drk dks le>kuk

pkfg,A

2- fofHkUu izdkj ds lk[ki=ksa dks crkrs gq, fofue; foi=ksa dks eq[; :i esa mi;ksx esa

vkus ij tksj nsuk pkfg,A

3- foi=ksa dk vFkZ] ifjHkk"kk] y{k.k] i{kdkj] izk:i] mi;ksfxrk vkfn dks le>kuk

pkfg,A

{ 74 }

4- izkI; fcy o ns; fcy vFkZ mudk Lohdj.k] Hkqukuk & dVkSrh] cspku o Hkqxrku dk

le>kukA

5- fofue; foi= izk:iksa o izek.kdksa ds ek/;e ls Nk=ksa dh ekufld ;ksX;rk dk

fodklA

6- rduhdh 'kCnksa dh O;k[;k djrs gq, tuZy izfof"V;ksa dh tkudkjh nsukA

7- budh tuZy izfof"V;ksa dh O;k[;k ds i'pkr~ ljy fØ;kRed iz'uksa dk gy djukA

8- ljy ls dfBu dh vksj tkrs gq, la[;kRed iz'uksa dks gy djus dk vH;kl djkukA

9- fQj vuknj.k vkSj uohuhdj.k ls lEcaf/kr O;ogkjksa dks Li"V djuk rFkk muls

lEcaf/kr lkSnksa dh jkstukeps dh izfof"V;ka crkukA

10- buls lEcaf/kr iz'uksa dks ljy ls dfBu dh vksj vxzlj gksrs gq, gy djukA

11- fofHkUu izdkj ds [kkrs cukus dk vH;kl Hkh lkFk esa gh djkrs jguk pkfg,A




fofue; foi= v/;;u ds eq[; mn~ns';ksa dh izkfIr dk ewY;kadu Nk=ksa dks ljy ls dfBu

leL;kvksa dk lek/kku djuk rFkk fuEufyf[kr izdkj ds iz'uksa ds ek/;e ls d{kk esa fd;k tk

ldrk gSA

1- fofue; i= ls D;k vfHkizk; gS \

2- fofue; foi= ds fy[kus okys dks D;k dgrs gS \

3- vuqxzg fofue; i= vkSj O;kikfjd fofue; i= ds vUrHksZn dhft;s \

4- fofue; foi= ds uodj.k ls D;k vfHkizk; gS \

5- izkI; foi= o ns; foi= dks Li"V dhft;s \

bdkbZ dh lekfIr ij Nk=ksa ds le>kUrj dks tkuus ds fy, bdkbZ ijh{kk dk

vk;kstu fd;k tk ldrk gS ftlesa fuEufyf[kr izdkj ds iz'u gks ldrs gSa %


1- m/kkj ysunsu D;k gksrs gSa \

2- fofue; foi= ls D;k vfHkizk; gS \

3- fofue; foi= ds fy[kus okys dks D;k dgrs gS \

4- fofue; foi= ds uodj.k ls D;k vfHkizk; gS \

5- fcy dks Hkqukus ls vki D;k le>rs gaS \

6- fcy ij dVkSrh dh jkf'k dh x.kuk fdl izdkj dh tkrh gS \

7- vuqxzg fnol D;k gS\

{ 75 }

8- fofue; foi= ds vuknj.k ls vki D;k le>rs gS \

9- fofue; foi=ksa dk vuknj.k fdl izdkj ls gksrk gS \

10- uksfVax O;; ls vki D;k le>rs gS \


1- fofue; i= dSls Lohdkj fd;s tkrs gS \

2- fofue; i= vkSj gq.Mh esa D;k vUrj gS \

3- fofue; foi= vkSj izfrKki= esa vUrj Li"V dhft, gSA

4- vuqxzg fofue; i= vkSj O;kikfjd fofue; i= ds vUrHksZn dhft;s \

5- izkI; foi= o ns; foi= dks Li"V dhft;s \

6- fcy dk cspku D;k gS \

7- fons'kh fofue; foi= D;k gS \ mnkgj.k lfgr fyf[k;sA

8- fofue; foi= ds vuknj.k ls vki D;k le>rs gS \

9- foi= ds vuknj.k ij dh tkus okyh dk;Zokgh dks Li"V dhft,A

10- fofue; foi= dk uohuhdj.k D;k gS \ ;g fdl izdkj fd;k tkrk gS \


1- ,d /kkjd }kjk fofue; i= fdu&fdu rjhdksa ls dke esa yk;k tk ldrk gS \

2- izfrKk i= o fofue; foi= esa D;k vUrj gS \

3- izkI; foi= cgh vkSj ns; foi= cgh esa mudh [krkSuh dh fof/k dks fyf[k;s \

4- fofue; foi= ds fofHkUu Hksnksa dks mnkgj.k lfgr le>kb;s \

5- fofue; foi= D;k gS \ buds y{k.k crkrs gq, O;olk; txr esa mi;ksfxrk Li"V dhft,A

6- foi= dh Lohd`fr D;k gS \ ,d Lohd`r foi= dk mi;ksx fdu&fdu rjhdksa ls fd;k tk

ldrk gS \

7- foi= dk fuorZu D;k gS \ ;g fdl izdkj fd;k tkrk gS \


1- 1 uoEcj 2007 dks lfpu rsanqydj us lkSjHk xkaxqyh dks 10]000 :- dk eky cspkA mlh

fnu mlus ,d ekg dh vof/k ij ns; 10]000 :- dk foi= fy[kk] tks lkSjHk xkaxqyh }kjk

Lohdkj fd;k x;k FkkA ns; frfFk ij lkSjHk xkaxqyh }kjk foi= dk Hkqxrku fd;k x;kA

nksuksa i{kksa dh tuZy izfof"V;k¡ dhft;s \

2- 1 tuojh 2007 dks vt; us fot; ls 80]000 :- ewY; dk eky Ø; fd;kA 4 tuojh dks

mlus 20]000 :- dk udn vkSj 'ks"k jkf'k ds fy;s 3 ekg dh Lohd`fr nhA 7 Qjojh dks

fot; us 4% ij viuh cSad ls Hkquk fy;kA ifjiDork frfFk ij vt; us foi= dk Hkqxrku

dj fn;kA

mi;ZqDr O;ogkjksa dk vt; vkSj fot; dh iqLrdksa esa ys[kk dhft;sA

{ 76 }

3- 1 vizSy 2007 dks jke us ';ke ij eky dh fcØh ds Hkqxrku ds cnys nks ekg dh

vof/k dk 5]000 :- dk foi= fy[kkA 3 vizSy dks jke us ';ke dh Lohd`r dk cspku

lat; dks dj fn;kA ns; frfFk ij foi= dk Hkqxrku gks x;kA

lEcaf/kr i{kksa dh iqLrdksa esa bu O;ogkjksa dh izfof"V;k¡ dhft;s \

4- 1 tuojh 2007 dks d us [k dk 800 :- dk foi= vius _.k ds Hkqxrku eas Lohdkj fd;k

tks pkj ekg i'pkr ns; FkkA d us foi= dh vof/k ds ,d ekg iwoZ gh 6% okf"kZd dh

nj ls vigkj ysdj Hkqxrku dj fn;kA

bu O;ogkjksa dk nksuksa i{kksa dh iqLrdksa esa ys[kk dhft;sA

5- 1 uoEcj 2007 dks d] [k dk 2000 :- dk _.kh Fkk ftlds fy, [k 90 fnu dk ,d foi=

fy[krk gS ftls d Lohdkj dj ysrk gS rFkk [k dks okfil ykSVk nsrk gSA le; vkus ij

ij d vius vki dks vleFkZ ikrk gS vkSj og foi= vuknfjr gks tkrk gS ftlds fy, [k

dks :- 100 uksfVaax pktZ dk Hkqxrku Hkh djuk iM+rk gSA

nksuksa i{kksa dh iqLrdksa esa mi;qZDr O;ogkjksa dk ys[kk dhft, rFkk [kkrs cukb;sA

6- vej vdcj dk 12]000 :- dk _.kh Fkk ,d tuojh 2007 dks mlus vdcj }kjk fy[kk

x;k rhu ekg dh vof/k dk foi= Lohdkj fd;k mlh frfFk ij vdcj us ml foi= dks

10 izfr'kr ij vius cSad ls Hkquk fy;k vej us Hkqxrku ij foi= dk Hkqxrku djus ds

ctk; fcy dh jde esa 12 izfr'kr dh nj ls C;kt tksM+dj rhu ekg ds uohuhdj.k ds

fy, vdcj ls izkFkZuk dh ftls vdcj us Lohdkj dj fy;kA fuf'pr frfFk ij fcy dk

Hkqxrku gks x;kA

vej vkSj vdcj dh iqLrdksa esa vko';d ys[ks dhft;s rFkk [kkrs cukb;sA

7- fuEufyf[kr lkSnksa dk fcy ds ys[kd] LohdrkZ vkSj cspku izkIrdrkZ dh iqLrdksa eas D;k

ys[kk djsaxs %&

¼d½ fcy izkIr gqvk vkSj mls ns; frfFk rd j[kk x;k rFkk Hkqxrku gks x;kA

¼[k½ fcy dks cV~Vs ij Hkquk fy;k x;k vkSj ns; frfFk ij Hkqxrku gks x;kA

¼x½ ;fn d vkSj [k ifjfLFkfr;ksa esa Hkqxrku u gks rks D;k izfof"V;ka dh tk;xhA

¼?k½ fcy dks ysunkj x dks cspku dj fn;k x;k rFkk ns; frfFk ij mldk Hkqxrku ugha

gqvkA

{ 77 }


âkl ;k ?kVkSrhâkl ;k ?kVkSrhâkl ;k ?kVkSrhâkl ;k ?kVkSrhâkl ;k ?kVkSrh (Depreciation)

[âkl & vFkZ] vko';drk o izHkkod rRo] fof/k;ka & ewy ykxr o âkleku 'ks"k fof/k

¼fof/k ifjorZu NksM+dj½] lEifRr fuLrkj.k]


jke vkSj ';ke us 1 tuojh] 1995 dks NksVk Vªd [kjhnk vkSj VªkUliksVZ O;olk; 'kq:

fd;kA mudk O;olk; bUnkSj Hkksiky ds chp eky <+ksus dk FkkA blesa mUgksaus 1995 ls 1998 ds

nkSjku] pkj o"kksZa rd [kpsZa ¼Mhty] rsy] fjis;j vkSj j[kj[kko½ dkVdj vPNk equkQk dek;kA

ijUrq vkxkeh o"kksZa esa muds j[k&j[kko ds [kpsZa c<+rs x;s vkSj 2004 ds nlos o"kZ esa Vªd csdkj

gks x;k rFkk u;s Vªd dh O;oLFkk ugha gksus ls mUgsa viuk O;olk; cUn djuk iM+kA

,slk D;ksa gqvk \ O;olk; cUn D;ksa djuk iM+k \ LokHkkfod :i ls] mUgksaus fuf'pr

vof/k ¼nl o"kZ½ esa Vªd ds csdkj gks tkus vkSj mlds cnys u;k Vªd [kjhnus ds lEca/k esa ugha

lkspk FkkA vr% lHkh LFkkbZ lEifRr;ksa ds mi;ksx esa vkus vkSj fuf'pr vof/k ds ckn csdkj gks

tkus ds ckn iquZO;oLFkk djus ds fy;s gh lEifRr;ksa ij izfro"kZ fuf'pr jde dh O;oLFkk

?kVkSrh ;k ewY; âkl ds :i esa djuk t:jh gksrk gSA

bl izdkj] Li"V gS fd ?kVkSrh ;k ewY; âkl fuf'pr vof/k esa lEifRr dh iquZLFkkiuk ds

fy, ,d egRoiw.kZ O;oLFkk gSA



Ø ewY; âkl dh vo/kkj.kk dk vFkZ vkSj ifjHkk"kk crk ldsaxsA

Ø âkl dk mn~ns';] vko';drk vkSj dkj.k le>k ldsaxsA

Ø âkl dh jkf'k fuf'pr djus ds fy, vko';d rRo crk ldsaxsA

Ø fofHkUu fof/k;ksa esa âkl yxkus ds fy, mi;ksx dh tkus okyh fof/k;ksa dh lwph cuk ldsaxsA

Ø izeq[k fof/k;ksa esa âkl dh jkf'k dh x.kuk dj ldsaxsA

Ø izeq[k fof/k;ksa ds vk/kkj ij âkl yxkrs gq, lEifRr dk [kkrk cuk ldsaxsA


vFkZ ,oa ifjHkk"kk %vFkZ ,oa ifjHkk"kk %vFkZ ,oa ifjHkk"kk %vFkZ ,oa ifjHkk"kk %vFkZ ,oa ifjHkk"kk % ^^?kVkSrh ;k ewY; âkl ,d yxkrkj vkSj LFkk;h :i esa] lEifRr ds ewY;

vkSj mRiknu {kerk esa deh gksus dh izfØ;k vkSj mlds iquZLFkkiuk dh O;oLFkk gSA**

^^fofHkUu dkj.kksa ls LFkk;h :i ls lEifRr ds ewY; esa deh gksrs tkuk ewY; âkl ;k ?kVkSrh gSA**

dkj.k %dkj.k %dkj.k %dkj.k %dkj.k % 1- lEifRr dk yxkrkj mi;ksx 2- lEifRr esa f?klkoV 3- mRiknu {kerk esa deh gksuk

4- cktkj ewY; esa deh gksuk 5- le; O;rhr gksus ls 6- pyu ls ckgj gks tkuk 7- nq?kZVuk vkfnA

{ 78 }

vko';drk ;k mn~ns'; %vko';drk ;k mn~ns'; %vko';drk ;k mn~ns'; %vko';drk ;k mn~ns'; %vko';drk ;k mn~ns'; % 1- lgh ,oa 'kq) ykHk&gkfu Kkr djuk 2- lgh vkfFkZd fLFkfr

Kkr djuk 3- lgh mRiknu ykxr tkuus ds fy;s 4- lEifRr;ksa dh iquZLFkkiuk gsrq 5- iw¡th o

vkxe esa i;kZIr larqyu 6- dkuwuh O;oLFkk dh iwfrZ gsrqA

âkl ;k ?kVkSrh dh jkf'k dk fu/kkZj.k djus okys rRo %âkl ;k ?kVkSrh dh jkf'k dk fu/kkZj.k djus okys rRo %âkl ;k ?kVkSrh dh jkf'k dk fu/kkZj.k djus okys rRo %âkl ;k ?kVkSrh dh jkf'k dk fu/kkZj.k djus okys rRo %âkl ;k ?kVkSrh dh jkf'k dk fu/kkZj.k djus okys rRo % 1- lEifRr dh ykxr 2- vo'ks"k

ewY; ¼vuqekfur½ 3- lEifRr dk thoudky ¼vuqekfur½A

ys[kk djus dh vko';drk %ys[kk djus dh vko';drk %ys[kk djus dh vko';drk %ys[kk djus dh vko';drk %ys[kk djus dh vko';drk % 1- u;h lEifRr ds [kjhnus ij 2- âkl dh x.kuk ds le;

3- âkl dks ykHk&gkfu [kkrs esa ys tkrs le; 4- lEifRr ;k mlds vo'ks"k dh fcØh ij 5- fcØh

dh ykHk&gkfu dks ykHk&gkfu ds [kkrs esa Mkyus ij & ¼d½ ykHk gksus ij ¼[k½ gkfu gksus ijA

âkl ;k ?kVkSrh dh eq[; fof/k;k¡ %âkl ;k ?kVkSrh dh eq[; fof/k;k¡ %âkl ;k ?kVkSrh dh eq[; fof/k;k¡ %âkl ;k ?kVkSrh dh eq[; fof/k;k¡ %âkl ;k ?kVkSrh dh eq[; fof/k;k¡ % 1- LFkkbZ fdLr iz.kkyh 2- Øekxr âkl iz.kkyh

3- okf"kZd fof/k 4- iquZewY;kadu iz.kkyh 5- flafdax Q.M fof/k 6- chek ikfylh fof/k 7- e'khu

&?kaVk nj fof/k 8- vadksa dk ;ksx (Digits) fof/k 9- fjDrhdj.k (Depletion) fof/kA

fdUrq buesa ls dsoy izFke nks fof/k;ka gh izeq[k gSa %

¼v½ LFkk;h fd'r ;k ljy js[kk i)fr &¼v½ LFkk;h fd'r ;k ljy js[kk i)fr &¼v½ LFkk;h fd'r ;k ljy js[kk i)fr &¼v½ LFkk;h fd'r ;k ljy js[kk i)fr &¼v½ LFkk;h fd'r ;k ljy js[kk i)fr & âkl dh jkf'k dh x.kuk lEifRr dh ykxr]

vuqekfur vo'ks"k ewY; (Estimated Residual Value) o lEifRr ds thoudky ds vk/kkj ij dh

tkrh gS rFkk jkf'k mlds lEiw.kZ thoudky esa fLFkj jgrh gSA bldh x.kuk fuEufyf[kr lw=

ds vk/kkj ij dh tkrh gSA

¼d½ lw= fof/k %¼d½ lw= fof/k %¼d½ lw= fof/k %¼d½ lw= fof/k %¼d½ lw= fof/k % lEifRr dh ykxr ¼ewY;$LFkkiuk O;;½&vuqekfur vo'ks"k ewY;

âkl dh okf"kZd jkf'k ¾ &&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& lEifRr dk thoudky ¼o"kksZa esa½

¼[k½ izfr'kr fof/k %¼[k½ izfr'kr fof/k %¼[k½ izfr'kr fof/k %¼[k½ izfr'kr fof/k %¼[k½ izfr'kr fof/k %

âkl ¾ lEifRr dh ykxr ¼ewY; $ LFkkiuk O;;½ X nj izfr'kr esa ¼izfro"kZ leku jkf'k½

ykHk % 1- ljyrk 2- izfro"kZ ykHk ij leku Hkkj 3- rdZlaxr iz.kkyh 4- foLr`r mi;ksx

gkfu;k % 1- lEifRr ds mi;ksx le; dh mis{kk 2- lEifRr dk ykHk ij c<+rk vf/kHkkj ¼ejEer

O;; lfgr½ 3- C;kt dh mis{kk 4- âkl dh jkf'k dk e'khu dh {kerk ls dksbZ lEca/k ughA

mi;ksfxrk % 1- le; ds vk/kkj ij mi;ksx esa vkus okyh lEifRr;ksa ds fy,A

2- vYidky ds thou okyh lEifRr;ksa ds fy,A

¼c½ Øekxr âkl ;k ?kVrh fd'r iz.kkyh &¼c½ Øekxr âkl ;k ?kVrh fd'r iz.kkyh &¼c½ Øekxr âkl ;k ?kVrh fd'r iz.kkyh &¼c½ Øekxr âkl ;k ?kVrh fd'r iz.kkyh &¼c½ Øekxr âkl ;k ?kVrh fd'r iz.kkyh & fdlh o"kZ ds fy, âkl dh jkf'k dh x.kuk

lEifRr ds izkjfEHkd 'ks"k ij fuf'pr izfr'kr ds vk/kkj ij dh tkrh gS blls mlds lEiw.kZ

thoudky esa âkl dh jkf'k ?kVrh tkrh gSA bldh x.kuk fuEufyf[kr lw= ds vk/kkj ij dh

tkrh gS % o"kZ ds izFke fnu lEifRr dk 'ks"k X nj

âkl dh okf"kZd jkf'k ¾ &&&&&&&&&&&&&&&&&&&&&&&&&100

{ 79 }

¼nj ds lkFk izfro"kZ u fy[ks gksus ij iwjh o"kZ dk âkl gh yxkrs gSa Hkys gh lEifRr o"kZ ds e/

; esa [kjhnh gksA blh izdkj e'khu cspus ij Hkh fcØh gqbZ e'khu ij ml o"kZ dk âkl ugha

yxk;k tk;xkA bls Nk=ksa dks mnkgj.k nsdj Hkyh izdkj Li"V fd;k tkuk pkfg,A½

ykHk % 1- lgh fLFkfr dk Kku 2- âkl vkSj j[kj[kko dk izfro"kZ leku vf/kHkkj 3- rdZlaxrk

fof/k 4- ykxr vkSj vk; dk mfpr feyku 5- oS/kkfud ekU;rkA

gkfu;k % 1- âkl dh nj fuf'pr djus esa dfBukbZ 2- rduhdh dfBukb;ka ¼lEifRr dk ewY;

dHkh 'kwU; ugha gksrk½ 3- C;kt dh jkf'k dh mis{kk 4- x.kuk dh dfBukb;kaA

mi;ksfxrk % e'khujh vkfn lEifRr;ksa ds fy, fo'ks"k mi;ksxh D;ksafd lEifRr ds âkl vkSj

j[kj[kko dk lfEefyr Hkkj o"kZ&izfro"kZ leku gh jgrk gSA

LFkkiuk O;; dks iw¡thxr O;; ekuk tkrk gSA ;fn fdlh o"kZ ds nkSjku lEifRr Ø; dh

tk; rks mldk âkl Hkh bUgha i)fr;ksa ds vuqlkj Ø; dh frfFk ls yxk;k tk;xkA blh

izdkj] ;fn lEifRr dk dqN Hkkx o"kZ ds nkSjku csp fn;k tkrk gS rks ml ij Hkh ml le; rd

dk âkl rFkk lEifRr foØ; ij ykHk&gkfu dk lek;kstu ml o"kZ ds vUr esa djuk gksxk rFkk

vkxs ds o"kZ esa 'ks"k lEifRr ds ewY; dk fu/kkZfjr fof/k ls gh âkl yxsxkA

lkekU; ys[kkadu izfof"V;ka %lkekU; ys[kkadu izfof"V;ka %lkekU; ys[kkadu izfof"V;ka %lkekU; ys[kkadu izfof"V;ka %lkekU; ys[kkadu izfof"V;ka %

S. No. Transaction Accounting Entry

1. lEifRr;ksa ds Ø; ij Asset A/c Dr. To Cash /Bank / Supplier s A/c(Including installation Charges)

2. foRrh; o"kZ ds vafre fnol ij Depreciation A/c Dr. To Asset A/c

3. foRrh; o"kZ ds vafre fnol ij Profit & Loss A/c Dr.

¼vafre izfof"V½ To Deprecition A/c

4. lEifRr vFkok vo'ks"k cspus ij Cash / Bank A/c Dr. To Asset A/c

5. foØ; ij ykHk&gkfu

ykHk gsrq Asset A/c Dr. To Profit & Loss A/c

gkfu gsrq Profit & Loss A/c Dr. To Asset A/c

lEifRr [kkrk % âkl yxkus dk mn~ns'; e'khu ;k lEifRr dks mfpr ewY; ij j[kuk gksrk gS

blfy, lEifRr [kkrs dks fuEukafdr izk:i esa cuk;k tkrk gS %

{ 80 }

lEifÙk [kkrklEifÙk [kkrklEifÙk [kkrklEifÙk [kkrklEifÙk [kkrk fnukadfnukadfnukadfnukadfnukad fooj.kfooj.kfooj.kfooj.kfooj.k jkf'k jkf'k jkf'k jkf'k jkf'k fnukadfnukadfnukadfnukadfnukad fooj.kfooj.kfooj.kfooj.kfooj.k jkf'k jkf'k jkf'k jkf'k jkf'k 2005 :- 2005 :- tu- 1 jksdM+ [kkrs ls ¼Ø; ij½ fnl-] 31 âkl [kkrs dks &

Ø; ewY; & fnl-] 31 'ks"k uh- ys- &ejEer &

LFkkiuk O;; & HkkM+k vkfn &

-------------------- & 2006 2006 tu- 1 'ks"k uh- ys- & twu- 30 jksdM+ [kkrs ls ¼fcØh ij½ twu 30 ykHk&gkfu [kkrs ls & twu 30 âkl [kkrs ¼fcØh ij½

¼fcØh ij ykHk½ twu 30 ykHk&gkfu [kkrs dks¼fcØh ij gkfu½

âkl dh x.kuk lEifRr dh foØ; frfFk ;k o"kZ ds vUr esa dh tkrh gS rFkk mlsykHk&gkfu [kkrs esa LFkkukUrfjr fd;k tkrk gSA


LFkkbZ lEifRr;ka lEifRr dk dk;Zdkjh thou vo'ks"k ewY; uohuhdj.k

(Fixed Assets) (Working Life of an Asset) (Scrap, Break-up or Residual Value) (Renewal)

j[kj[kko ejEer vizpyu iquZLFkkiu

(Maintenance) (Repair) (Obsolescence) (Replacement)

okf"kZr izHkkj fjDrhdj.k iquZewY;kadu okf"kZdh

(Annual Burden) (Depletion) (Revaluation) (Annuity)

lgk;d lkexzh %lgk;d lkexzh %lgk;d lkexzh %lgk;d lkexzh %lgk;d lkexzh % 1- pkd&MLVj 2- CySd cksMZ 3- jksyj cksMZ 4- jkstukepk 5- jksdM+ iqLrd

o vU; [kkrs 6- O;kolkf;d laLFkkuksa ds vfUre [kkrs 7- O;kolkf;d mnkgj.k 8- O;kolkf;d

laxBuksa ds ys[ks 9- O;kolkf;d laxBuksa dk Hkze.k 10- ys[kkdkj ls Lkk{kkRdkjA


1- ikB~;&fo"k; dk ifjp; djkrs gq, mnkgj.k }kjk ?kVkSrh dh vko';drk izfrikfnr

djuh pkfg,A blds fy, fuEu fcUnqvksa ij izdk'k Mkyk tkuk pkfg, %

a. izR;sd O;olk; esa lEifRr;k¡ gksrh gSA

b. O;olk; esa mi;ksx ls lEifRr;ksa esa ewY; âkl gksrk gSA

c. vius thoudky esa vUr esa lEifRr ds vo'ks"k dk ewY; cgqr de jg tkrk gSA

d. lEifRr dk Ø; ewY; vkSj vo'ks"k dk ewY; dk vUrj mRiknu izfØ;k ds dkj.k

lEifRr dk {k; ¼Hkkj½ gqvk tks O;olk; ds ykHk dks ogu djuk pkfg,A

{ 81 }

2- bl ?kVkSrh ds Hkkj dk forj.k lEifRr ds thoudky esa mlds mi;ksx ds vk/kkj ij gksuk

pkfg,A

3- blds fy, âkl dh fofHkUu fof/k;ka O;kolkf;d izfr"Bkuksa esa mi;ksx dh tkrh gS & âkl

dh fof/k;ka vkSj mudk fooj.kA

4- fdUrq izeq[k :i esa âkl dh nks gh fof/k;ka vf/kd izpfyr gSa & mudk ifjp; ykHk&gkfu

o mi;ksfxrk crkukA

5- nksuksa fof/k;ksa esa âkl dh jkf'k dh x.kuk fl[kkukA

6- ys[kkadu izfof"V;ksa dh tkudkjh nsukA

7- ljy ls dfBu dh vksj le>krs gq, tkukA

8- nksuksa i)fr;ksa esa âkl ds iz'uksa dk vH;kl djkukA

mi;qZDr fcUnq lHkh Nk=ksa dks Li"V gq, gS bldk ijh{k.k o voyksdu djds f'k{k.k gksuk

pkfg;sA blds fy;s Nk=ksa ls O;kogkfjd loky Hkh djuk pkfg;sA


dk;Z fof/k 5- x`gdk;Z 6- fopkj&foe'kZ fof/k 7- izn'kZu fof/k 8- ifj;kstuk fof/k 9- izfDVl lSVA


f'k{k.k dk mn~ns'; Nk=ksa dks fl[kkuk o muds O;ogkj esa ifjorZu ykuk gSA Nk= us

fdruk vkSj D;k lh[kk tkuus ds fy, ?kVkSrh dh i)fr;k¡] x.kuk djus dh ;ksX;rk] {kerk

vkfn dh i<+krs le; tkap gksuh pkfg;s fd %&

1- Nk=ksa dks ?kVkSrh dk vFkZ] ifjHkk"kk] vko';drk] mn~ns';] fofHkUu i)fr;ksa ls ?kVkSrh

x.kuk dh ;ksX;rk vkfn dk fodkl gqvk ;k ughaA

2- fofHkUu ifjHkkf"kd 'kCnksa dk vFkZ ,oa mi;ksfxrk tkus ik;s ;k ughaA

3- lw{erk ls ¼v½ ?kVkSrh] Kkr ¼x.kuk½ djuk ¼c½ lEifRr dks lgh ewy ij ykuk] 'ks"k

fudkyukA ¼l½ ?kVkSrh ds nkSjku ykHk&gkfu dk ys[kk djuk vk;k vFkok ughA

4- lS)kfUrd vkSj O;kogkfjd :i ls ?kVkSrh dh nksuksa i)fr;ksa dk iwjk Kku gS vFkok ughaA

5- i)fRr;ksa esa lEifRr foØ; o lHkh ckrksa ls tqM+s loky gy djuk rFkk vR;Ur y?kq

vkSj nh?kZ mRrj ds iz'u rS;kj djds muds }kjk izkIr Kku dh tkap djuk pkfg;sA

vko';drk gksus ij mipkjkRed f'k{k.k dk vk;kstu djsaA



1- ?kVkSrh D;k gS \

2- ?kVkSrh 'kCn dks ifjHkkf"kr dfj;s \

3- ?kVkSrh dh vko';drk crkb;s \

{ 82 }

4- LFkk;h lEifRr D;k gS \

5- LFkk;h lEifRr ds pkj mnkgj.k nhft;s \

6- py lEifRr D;k gS \

7- py lEifRr ds pkj mnkgj.k nhft;s gS\

8- fuEu dFku lR; gS vFkok vlR; \

¼v½ ?kVkSrh dsoy LFkk;h lEifRr;ksa ij gh gksrh gSA

¼c½ ?kVkSrh izR;{k O;; gSA

9- le; vk/kkj ij fdu lEifRr;ksa esa ewY; âkl gksrk gS \

10- vizpyu D;k gS \

11- vizpyu ls ewY; âkl gksus okyh nks lEifRr;ksa ds mnkgj.k nhft;s \

12- lEifRr dh ykxr D;k gS \

13- lEifRr dk vo'ks"k ewY; D;k gS \

14- lEifRr dk thou dky D;k gS \

15- thoudky okLrfod gksrk gS ;k vuqekfur vFkok nksuksa :iksa esa \

16- ?kVkSrh dh i)fr;kas ds uke crkvks \

17- ?kVkSrh dh i)fr;ka crkvks tks lkekU;r;k dke esa vkrh gS \

18- ?kVkSrh dk ys[kk dc fd;k tkrk gS \

19- D;k vki lger gS \ vkSj D;ksa \

¼v½ ?kVkSrh dh x.kuk le; ds vk/kkj ij gksrh gS \¼c½ ?kVkSrh ,d gkfu gS \

20- ?kVkSrh dh LFkk;h i)fr D;k gS \

21- LFkk;h fdLr i)fr ds vU; i;kZ;okph 'kCn fy[kks \

22- LFkk;h i)fr esa ?kVkSrh dk lw= fy[kks \

23- LFkk;h i)fr dks lh/kh js[kk i)fr D;ksa dgrs gS \

24- bls ewy ykxr i)fr D;ksa dgk tkrk gS \


1- âkl yxkus dh ?kVrh ,oa LFkk;h fdLr i)fRr;ksa esa vUrj crkb;s \

2- ?kVkSrh vkSj vizpyu esa D;k vUrj gS \

3- ?kVkSrh ds dkj.k fyf[k;s \

4- fuEu dFku lR; gS vFkok vlR; \ vius mRrj ds i{k esa rdZ Hkh nhft,A

d- ?kVkSrh ds vHkko esa 'kq) ykHk dh x.kuk xyr gksxhA

[k- O;olk; esa gkfu dh n'kk esa ?kVkSrh dh x.kuk ugha gksxhA

x- ?kVkSrh dh enn ls lEifRr dh iquZLFkkiuk lHHko gSA

{ 83 }

?k- lgh mRiknu ykxr dh tkudkjh ds fy;s ?kVkSrh dk ys[kk t:jh gSA

M- ejEer ,d vkxe O;; gSA

p- LFkkiuk O;; iw¡thxr O;; gSA

N- iqjkuh e'khu Ø; djus ij ejEer O;; vkxe O;; gSA

5- O;olk; esa ?kVkSrh dh x.kuk o mfpr ys[kkadu ds dkj.k crkvks \

6- LFkk;h lEifRr;ksa esa f?klkoV VwV QwV D;ksa gksrh gS \

7- nq?kZVuk ls lEifRr dh gkfu D;k gS \

8- nq?kZVuk dh gkfu dks dVkSrh esa lek;ksftr D;ksa ugha fd;k tk ldrk \

9- nq?kZVuk dh gkfu vkSj dVkSrh dh rqyuk djks \

10- ^^lEifRr dh ykxr esa ek= Ø; ewY; gh ugha oju~ vU; O;; Hkh tqM+rs gSaA** foospuk dhft,A

11- ?kVkSrh x.kuk vfuok;Z gS vFkok ,sfPNd \

12- ?kVkSrh dh lcls vPNh i)fr dk uke crkvks \ ¼dkj.k lfgr½

13- LFkk;h ?kVkSrh i)fr dh rhu fo'ks"krk,a le>kb;s \

14- LFkk;h ?kVkSrh i)fr ds nks xq.k&nks"k le>kb;s \


1- ?kVkSrh dk ys[kk u fd;k tk;s rks D;k gksxk\ fuEufyf[kr fcUnqvksa ds lUnHkZ esa fyf[k, %

d- lEifRr dk ewY;

[k- izfrLFkkiuk

x- ykHk&gkfu

2- ?kVkSrh dk vfUre [kkrs ij D;k izHkko iM+rk gS \

d- ldy ykHk ij

[k- 'kq) ykHk ij

x- fpV~Bs ij

3- âkl D;k gS \ bldh vko';drk vkSj egRo crkb;sA âkl dh x.kuk djus esa fdu ckrksa

dk /;ku j[kuk pkfg,A

4- âkl fdl izdkj vizpyu] j[kj[kko o uohuhdj.k ls fHkUu gS \ lksnkgj.k Li"V dhft,A

5- âkl yxkus dh LFkkbZ fdLr iz.kkyh dh foospuk dhft,A

6- âkl yxkus dh ?kVrk 'ks"k iz.kkyh dh foospuk dhft,A


1- fuEu fooj.k ls e'khu dh ykxr crkb;s %

Ø; ewY; 20]000 :-] ykus dk HkkM+k 1000 :-] LFkkiuk dh etnwjh 2]500 :-] Ø; ij

nykyh 100A ¼23600½

{ 84 }

2- dkYifud jkf'k ds lkFk fuEufyf[kr ds fy;s tuZy izfof"V;ka dhft;s \

¼v½ lEifRr Ø; djus ij ¼m/kkj ,oa udn½

¼c½ iqjkuh e'khu [kjhnus dk Ø; ewY;] LFkkiuk O;; vkSj ejEer ds fy;s O;;A

¼l½ ?kVkSrh djus ij ¼o"kZ ds vUr eas½

¼n½ ?kVkSrh [kkuk cUn djus ijA

3- ?kVkSrh D;k gksxh] ;fn lEifRr dh %

¼v½ ykxr 5000

¼c½ vo'ks"k ewY; 500

¼l½ thou dky 10 o"kZA

4- ,d QeZ us 20]000 :- dk ;a= [kjhnk rFkk mls ykus vkSj yxkus esa 2]000 :- O;; fd;s

10% okf"kZd dh nj ls 5 o"kZ dk ;a= [kkrk vkSj ?kVkSrh [kkrk cukb;s \ ¼QkeZ esa LFkkbZ

fdLr i)fr dk mi;ksx gksrk gSA½

5- 1 tuojh 2002 dks ukxjkt cznlZ us :- 55]000 ewY; dk QuhZpj Ø; fd;k ftldk

dk;Zdkjh thou 10 o"kZ vkSj vo'ks"k ewY; :- 5]000 vkadk x;kA vxys o"kZ 1 tuojh vkSj

1 tqykbZ dks Hkh Øe'k% :- 9]500 vkSj :- 8]500 dk QuhZpj Ø; gqvk ftldk vo'ks"k

ewY; :- 500 ¼izR;sd dk½ ekuk x;k rFkk dk;Zdkjh thou Hkh 10 o"kZ gh FkkA

LFkkbZ fdLr iz.kkyh ij âkl yxkrs gq, pkj o"kZ ds fy, QuhZpj [kkrk cukb;sA

6- 1 tuojh 2002 dks ukxjkt cznlZ us :- 55]000 ewY; dk QuhZpj Ø; fd;kA vxys o"kZ

1 tuojh vkSj 1 tqykbZ dks Hkh Øe'k% :- 9]500 vkSj :- 8]500 dk QuhZpj Ø; gqvkA

nl izfr'kr dh nj ls ?kVrk 'ks"k iz.kkyh ij âkl yxkrs gq, pkj o"kZ ds fy,

QuhZpj [kkrk cukb;sA

{ 85 }


vk;kstu o lap;vk;kstu o lap;vk;kstu o lap;vk;kstu o lap;vk;kstu o lap; (Provision & Reserves)

¼vFkZ o egRo] lafnX/k _.k lap; ,oa nsunkjksa dks NwV ds fy, lap; dh vko';drk]

vk;kstu o lap; esa vUrj o lap; ds izdkj & vk;xr o iawthxr ,oa lkekU; o fof'k"V½


Jh gjh'k ,d fo|ky; esa f'k{kd gSa] mUgsa izfr ekg :- 8]000 osru feyrk gSA muds

ifjokj esa pkj lnL; gSa & os Lo;a] mudh iRuh] ,d csVk jkgqy tks d{kk 9 esa i<+rk gS] o ,d

csVh fLerk tks d{kk 5 esa i<+rh gSA os izfr ekg :- 4]000 Hkkstu ij O;; djrs gS] :- 1]500

izfr ekg fdjk;s dk nsuk iM+rk gS] :- 500 os ikuh fctyh ds nsrs gSa] :- 500 izfrekg cPpksa dh

f'k{kk ls lEcaf/kr enksa ij O;; gks tkrs gSaA blds ckn cps :- 1]500 os vius ?kweus fQjus vkSj

vU; ,s'kksvkjke eas [kpZ dj nsrs gSA bl izdkj mudk le; cM+h [kq'kh vkSj vkuUn esa chr jgk

FkkA lHkh dqN lgh py jgk Fkk fdUrq vpkud ,d fnu mudk csVk jkgqy Ldwy ls ?kj ykSV

jgk Fkk fd ,d eksVj lkbfdy ls VDdj gks xbZ mls vLirky esa HkrhZ djuk iM+k vkijs'ku gsrq

vLirky ds fcy dk vuqeku 7]000 :- vk;k vc gjh'k th ds ikl bl vkdfLed O;; ds fy,

i;kZIr jkf'k ugha Fkh os dsoy :- 2000 tqVk ik;s ysfdu mlh fnu muds cM+s HkkbZ jkgqy dks

ns[kus vk;s Fks mUgksaus ckdh 5]000 :i;s dk Hkqxrku fd;k vkSj dke py x;kA jkgqy Bhd

gksdj ?kj vk x;kA rc jkgqy ds rkm th us gjh'k th ls dgk fd rqEgkjs ikl dqN lap;

(Reserve) gksuk pkfg, Fkk ftls rqe bykt ds le; [kpZ dj ikrs vkSj vHkh nl o"kZ ds ckn

rqEgsa fLerk dh 'kknh djuh gksxh mlesa u ekywe fdruk O;; gksxkA D;k rqeus mlds fy, dqN

vk;kstu (Provision) fd;k gS \ gjh'k us dgk fd eSa vkt ls gh ;g nksuksa dke 'kq: dj nsrk

gw¡A

blh izdkj O;olk; esa Hkh vpkud vkdfLedrk,a vk tkrh gS muds fy, ykHk esa ls dqN

jkf'k lap; (Reserve) djds j[kuh gksrh gS vkSj Hkfo"; ds laHkkO; O;;ksa o gkfu;ksa ds fy,

vk;kstu (Provision) fd;s tkrs gSaA


bdkbZ f'k{k.k ds i'pkr Nk= %

Ø vk;kstu o lap; dk vFkZ o ifjHkk"kk crk ldsaxs

Ø O;olk; esa buds egRo dks Li"V dj ldsaxs

Ø vk;kstu o lap; esa vUrj Li"V dj ldsaxsØ lafnX/k _.k lap; vkSj nsunkjksa gsrq NwV ds fy, lap; dh vko';drk crk ldsaxs

rFkk

Ø lap; ds fofHkUu izdkj le>k ldsaxsA

{ 86 }


vk;kstu vk;kstu vk;kstu vk;kstu vk;kstu (Provision) : O;olk; esa dqN ,sls O;;@gkfu;ka gksrh gSa ftudh jkf'k ekywe ugha

gksrh fdUrq mudk gksuk lqfuf'pr gS] blfy, muds fy, igys ls dqN jkf'k ykHk ls vyx

djds j[k yh tkrh gS rkfd tc os gksa rks dksbZ foRrh; ijs'kkuh u gksA O;olk; ds lgh ykHk

dk vuqeku Hkh rHkh yx ldrk gS tc mudk lek;kstu dj fy;k tk;A ,sls O;; vFkok

gkfu;ksa ds fy, lEcaf/kr lEifRr dk ,d fuf'pr izfr'kr ykHk ls vk;kstu dj fy;k tkrk gSA

tSls & ,d O;olk;h 1000 : dk m/kkj eky csprk gS rks mlesa ls dqN iSlk ¼tSls :- 50½ v'kks/

; Hkh gks ldrk gS rks ;fn 5 izfr'kr dk v'kks/; _.k vk;kstu dj fy;k tk; rHkh lgh ykHk

dh x.kuk dh tk ldrh gSA nwjnf'kZrk ds fl)kar ds vuqlkj Hkh ;g lgh gSA O;olk; esa fd;s

tkus okys dqN vk;kstu fuEu izdkj gS %

1- v'kks/; vkSj Mwcr _.k gsrq vk;kstu 2- dj gsrq vk;kstu 3- nsunkjksa ij NwV gsrq vk;kstu

4- ejEer vkSj uohuhdj.k gsrq vk;kstu 5- âkl ds fy, vk;kstu vkfnA

bl izdkj] vk;kstu o"kZ esa gqbZ vk; ls feyku djus gsrq ,d O;; ;k vf/kHkkj gS vkSj

mldk ys[kk djus ds ckn gh O;olk; ds lgh ykHk dh x.kuk dh tk ldrh gSA budh jkf'k

ls ykHk&gkfu [kkrk MsfcV fd;k tkrk gS rFkk lEifRr dk og Hkkx v'kks/; gS blfy, bls

lEifRr ds ewY; eas ls ?kVkdj fpV~Bs esa n'kkZ;k tkrk gS ¼Mwcr _.k lap; dks nsunkjksa ls½A ;fn

dksbZ lEifRr ugha gS rks mls nkf;Ro i{k esa fn[kk nsrs gSaA

lap; lap; lap; lap; lap; (Reserve) % % % % % O;kolkf;d ykHk dk ,d Hkkx Hkfo"; dh vfuf'prrkvksa] foLrkj o fodkl

rFkk vkfFkZd fLFkfr lqn`<+ djus ds fy, O;olk; eas j[kk tkrk gS] mls lap; dgrs gSA ;g

vo:) ykHk (Retained Profit) gS rFkk vk;kstu dh Hkkafr fdlh fo'ks"k lEifRr ;k nkf;Ro gssrq

ugha cuk;k x;k gSA blds dkj.k forj.k ds fy, miyC/k ykHkksa esa deh vkrh gSA bls vkfFkZd

fpV~Bs esa nkf;Ro i{k esa iawth ds iwoZ fn[kk;k tkrk gSaA lkekU; lap; (General Reserves),

iwathxr lap; (Capital Reserves), fofu;ksx mPpkopu QaM] vkfn bl izdkj lap; ds mnkgj.k

gSA

lap; ds izdkj %lap; ds izdkj %lap; ds izdkj %lap; ds izdkj %lap; ds izdkj %

mn~ns'; ds vk/kkj ij %&

1- lkekU; lap; % og lap; ftlesa fdlh izdkj dk mn~ns'; ugha crk;k x;k gS vkSj

izca/ku vko';drkuqlkj dgh Hkh iz;ksx esa yk ldrk gS] lkekU; lap; dgykrk gSA blls

foRrh; fLFkfr lqn`<+ gksrh gSA

2- fof'k"B lap; % tc lap; fof'k"V mn~ns'; dks ysdj fd;s tkrs gS] tSls & deZpkjh

{kfriwfrZ QaM] ykHkka'k mPpkopu QaM] fofu;ksx mPpkopu QaM] _.ki='kks/ku fuf/k

vkfnA

{ 87 }

fdlls l`ftr fd;s x;s] ml vk/kkj lap; nks izdkj ds gks ldrs gSa %

1- vkxexr lap; % O;olk; dh lkekU; fØ;kvksa ls gksus okys ykHk esa ls lapfr fd;s tkus

ij mls vkxexr lap; dgk tkrk gSA tSls& lkekU; lapfr] deZpkjh {kfriwfrZ QaM]

_.ki='kks/ku fuf/k] ykHkka'k mPpkopu QaM] fofu;ksx mPpkopu QaM vkfnA

2- iawthxr lap; % os lap; tks iawthxr ykHk esa ls fd;s tkrs gS rFkk O;olk; dh lkekU;

fØ;kvksa ds ykHk ls ugha gksrsA tSls& va'k vkSj _+.ki= fuxZeu ij izhfe;e ls] lEifRr

ds foØ; ls gksus okys ykHk ls _.ki=ksa ds 'kks/ku ls gksus okys ykHk ls lekesyu ds iwoZ

ds ykHk ls] gj.k gq,s va'kksa ds iquZxeu ij gq, ykHk ls] vkfnA

vkxexr vkSj iawthxr lap; esa vUrj %vkxexr vkSj iawthxr lap; esa vUrj %vkxexr vkSj iawthxr lap; esa vUrj %vkxexr vkSj iawthxr lap; esa vUrj %vkxexr vkSj iawthxr lap; esa vUrj %

vUrj dk vk/kkjvUrj dk vk/kkjvUrj dk vk/kkjvUrj dk vk/kkjvUrj dk vk/kkj vkxexr lap;vkxexr lap;vkxexr lap;vkxexr lap;vkxexr lap; iawthxr lap;iawthxr lap;iawthxr lap;iawthxr lap;iawthxr lap;

1- l`tu dk L=ksr O;kolkf;d fØ;kvksa ds ykHk ls iwathxr vkdfLed ykHk ls

2- mn~ns'; O;olk; dh foRrh; fLFkfr lqn`<+ ys[kkadu dh oS/kkfudcukus ds fy, vko';drkvksa dh iwfrZ gsrq

3- mi;ksx fdlh Hkh dk;Z ds fy, mi;ksx dkuwu }kjk izLrkfor mi;ksx gh

vk;kstu vkSj lap; esa vUrj %vk;kstu vkSj lap; esa vUrj %vk;kstu vkSj lap; esa vUrj %vk;kstu vkSj lap; esa vUrj %vk;kstu vkSj lap; esa vUrj %

vUrj dk vk/kkjvUrj dk vk/kkjvUrj dk vk/kkjvUrj dk vk/kkjvUrj dk vk/kkj vk;k stuvk;k stuvk;k stuvk;k stuvk;k stu lap;lap;lap;lap;lap;

1- izd`fr ykHk ij vf/kHkkj (Charge) ykHk dk Hkkx

2- dj;ksX; ykHk ij izHkko dj nkf;Ro de gks tkrk gS dksbZ izHkko ugha 3- fpV~Bs esa LFkku lEifRr ls ?kVkdj ;k nkf;Ro eas nkf;Ro i{k esa 4- vfuok;Zrk vfuok;Zr% gksuk pkfg, vfuok;Zrk ugha fdUrq ,sfPNd 5- ykHkka'k Hkqxrku eas mi;ksx ugha gks ldrk gks ldrk gS

ys[kkadu ys[kkadu ys[kkadu ys[kkadu ys[kkadu (Accounting Treatment) :

vk;kstu o lap; nksuksa esa gh ykHk&gkfu [kkrs dks MsfcV djds lEcaf/kr vk;kstu vFkok

lap; [kkrk ØsfMV fd;k tkrk gSA jkf'k dh x.kuk vk;kstu esa lkekU;r% lEifRr ds ,d

izfr'kr ds :i esa gksrh gS vkSj lap; esa ykHk ds izfr'kr ds :i eas dh tkrh gSA

dqN enksa esa uke lap; gkssrs gq, Hkh os vk;kstu gh gSA fdlh Hkh uke ls iqdkjk tk; fdUrq mldh

izd`fr crkrh gS fd og lap; gS ;k vk;kstuA

xqIr lap; xqIr lap; xqIr lap; xqIr lap; xqIr lap; (Secret Reserve) % % % % % O;olk; esa dHkh&dHkh izcU/kd xqIr lap; Hkh cukrs gSa ftlls

ykHk de fn[krs gSa vkSj dj nkf;Ro esa deh vkrh gSA tc ykHk de gksrk gS tks mUgsa ykHk esa

feyk nsus ls O;olk; esa izxfr fn[krh gSA ,sls lap; vkfFkZd fpV~Bs esa ugha fn[kk;s tkrsA mudk

l`tu âkl dh maph nj yxkdj] LVkWd ds uhps ewY;kadu djds] iawthxr O;; dks ykHk gkfu

[kkrsa esa MsfcV djds] v'kks/; _.k dk vf/kd izko/kku djds vkfn fd;k tkrk gSA xqIr lap;

{ 88 }

dks nwjnf'kZrk ds fl)kar ij dqN gn rd rks lgh le>k tk ldrk gS fdUrq bls vf/kd vPNk

ugha le>k tkrk gS D;ksafd O;olk; dh lgh vkfFkZd fLFkfr izdV ugha gks ikrhA


vk;kstu iawthxr lap; vkxexr lap; lkekU; lapfr fof'k"B lapfr

(Provision) (Capital Reserve)(Revenue Reserve) (General Reserve) (Specific Reserve)

xqIr lap; v'kks/; _.k gsrq vk;kstu

(Secret Reserve)(Reserve for Bad debts)

lgk;d lkexzh %lgk;d lkexzh %lgk;d lkexzh %lgk;d lkexzh %lgk;d lkexzh % 1- pkd&MLVj 2- CySd cksMZ 3- jksyj cksMZ 4- viw.kZ ys[ks dh iqLrdsa] ;fn

gks ldsA


1- lkekU; thou ds mnkgj.k nsdj vk;kstu vkSj lap; dh vko';drk LFkkfir djsaA

2- O;olk; dh Hkfo"; dh vfu"Vrkvksa vkSj laHkkO; gkfu;ksa dh vksj d{kk dk /;ku

vkdf"kZr djsaA

3- ,slh gkfu;ksa gsrq ykHk esa ls igys ls izko/kku djus dh ckr dgsaA

4- vk;kstu vkSj lap; dh vo/kkj.kk,a le>k;saA

5- buds egRo] izdkj] vUrj vkfn Li"V djsaA

6- chp chp esa mnkgj.kksa ds ek/;e ls iwNdj Kku ds fodkl dks lqfuf'pr djsaA

7- bdkbZ ijh{kk vkfn ds vk/kkj ij Nk=ksa dh detksfj;ka Kkr djsaA

8- vko';drkuqlkj mipkjkRed f'k{k.k ds ek/;e ls mUgsa nwj djsaA



ewY;kadu ;kstuk %ewY;kadu ;kstuk %ewY;kadu ;kstuk %ewY;kadu ;kstuk %ewY;kadu ;kstuk %bdkbZ f'k{k.k eas 'kq:vkr ls gh f'k{kd dks Nk= dh :fp vkSj ikB dh vo/kkj.kkvksa ds

fodkl dk fujh{k.k] d{kk esa ltxrk] ppkZvksa esa Hkkxhnkjh] iz'uksa ds mRrj] d{kk dk;Z vkSj xzg

dk;Z ds ek/;e ls ewY;kadu djrs jguk pkfg,A bdkbZ lekfIr ds ckn bdkbZ ijh{kk gks ldrh

gS ftl ds vk/kkj ij uSnkfud ijh{k.k vkSj mipkjkRed f'k{k.k dh O;oLFkk dh tk;A



1- iwawthxr lap; D;k gS \

2- xqIr lap; dh D;k vko';drk gS \

3- ykHkka'k dh njksa esa lekurk ykus ds fy, fdl lap; dks fd;k tkrk gS \

{ 89 }

4- vk;kstu vkSj lap; izR;sd ds pkj mnkgj.k nhft,A

5- vkxexr lap; vkSj iawthxr lap; ds pkj mnkgj.k nhft;s \

6- xqIr lap; dh vo/kkj.kk Li"V dhft,A


1- vk;kstu vkSj lap; esa vUrj Li"V dhft,A

2- vkxexr vkSj iwathxr lap; esa vUrj dhft,A


1- vk;kstu D;k gSa \ budk l`tu dSls gksrk gS \ v'kks/; _.k lapfr gsrq ys[kkadu dSls

fd;k tk,xk \

{ 90 }


iw¡th o vkxeiw¡th o vkxeiw¡th o vkxeiw¡th o vkxeiw¡th o vkxe (Capital and Revenue)

vko';d U;wure dky[k.M % 05vko';d U;wure dky[k.M % 05vko';d U;wure dky[k.M % 05vko';d U;wure dky[k.M % 05vko';d U;wure dky[k.M % 05

izR;sd O;olk;h ykHk dekus ds fy, O;olk; djrk gSA O;kikj esa vusd izdkj ds O;;

fd;s tkrs gS] tSls & osru] fuekZ.k O;;] fdjk;k] QuhZpj Ø; ij O;;] e'khu ds Ø; ij ejEer

O;; vkfnA O;;lk; ds ykHk ;k gkfu dks tkuus ds fy, ,d vof/k ds vkxexr O;;ksa dks

vyx djds gksus okyh foØ; vkSj vk; ls feyku fd;k tkrk gSA vkxexr O;;ksa dks iw¡thxr

O;;ksa ls vyx djuk vko';d gksrk gS rHkh vafre [kkrksa esa mudh vk; ls rqyuk djds lgh

ykHk ;k gkfu dk Kku fd;k tk ldrk gSA ;fn iawth vkxe dh vo/kkj.kkvksa dks lgh izdkj

ls Li"V ugha fd;k x;k rks vfUre [kkrksa ls izkIr gksus okyh ifj.kke lgh ugha gksaxsA

QeZ v vkSj QeZ c ,d gh izdkj dk O;olk; djrh gSa] mudh iw¡th vkSj O;; Hkh yxHkx

leku gh gSa fdUrq o"kZ 2006 ds vfUre [kkrs ns[kus ij irk pyrk gS fd nksuksa ds ykHkksa esa :-

20]000 dk vUrj gS ,slk D;ksa gqvk QeZ c ds ys[kkdkj vkSj ekfyd ds fy, fpUrk dk fo"k;

cu x;kA mUgksaus vius ykHk&gkfu [kkrs dk fo'ys"k.k fd;s rks Kkr gqvk fd ,d lkbfdy 'ksM

cukus dk O;; :- 19]000 Fkk tks ykHk&gkfu [kkrs dks pktZ fd;k x;k Fkk bls Bhd fd;k x;k

rks mudk ykHk QeZ v dh rqyuk esa :- 1000 ls c<+ gh x;kA ;g rks ;g ,d iw¡thxr O;; Fkk

vkxexr ughaA blfy, vfUre [kkrs cukus ds iwoZ Nk=ksa dks vkxexr vkSj iw¡thxr esa vUrj

djuk vkuk vko';d gS rHkh o lgh ykHk&gkfu dh lgh x.kuk dj ldsaxsA

f'k{k.k ds mn~ns'; %&f'k{k.k ds mn~ns'; %&f'k{k.k ds mn~ns'; %&f'k{k.k ds mn~ns'; %&f'k{k.k ds mn~ns'; %&bdkbZ f'k{k.k ds i'pkr fo|kFkhZ %

Ø iawth vkSj vkxe dks ifjHkkf"kr dj ldsaxs

Ø iawth vkSj vkxe dh O;olk; esa mi;ksfxrk crk ldsaxs

Ø iawth o vkxe ds vUrj dh vko';drk dks le>k ldsaxs

Ø fofHkUu O;;ksa dks i¡wthxr o vkxexr esa oxhZd`r dj ldsaxs] rFkk

Ø vLFkfxr vkxe O;;ksa (Deferred Revenue Expenses) dks Li"V dj ldsaxsA


iw¡th vkSj vkxe esa vUrj ,d egRoiw.kZ fopkj gS tks O;kikj ds ykHk&gkfu vkSj vkfFkZd

fLFkfr dks izHkkfor djrk gS ;fn bl ij /;ku ugha fn;k x;k rks vfUre [kkrksa ls izkIr ifj.kke

lS)kafrd o O;kogkfjd nksuksa gh n`f"V;ksa ls nks"kiw.kZ jgsaxsA

iaw¡thxr O;; %iaw¡thxr O;; %iaw¡thxr O;; %iaw¡thxr O;; %iaw¡thxr O;; % os O;; dh ensa tks O;kikj dh lEifRr;ksa ds Ø; ls lEcU/k j[krh gS rFkk

O;olk; dh ykHkktZu {kerk dks c<+k nsrh gSa iawthxr O;; dh ensa dgh tkrh gSaA tSl & e'khuksa

dk Ø; vkfnA

{ 91 }

vkxexr O;; %vkxexr O;; %vkxexr O;; %vkxexr O;; %vkxexr O;; % ,slh O;; dh ensa tks O;kikj ds nSfud lapkyu ls lEcU/k j[krh gSa vkSj

O;olk; esa ykHk ds iqjkus Lrj dks cuk;s j[kus esa enn djrh gSa vkxexr O;; dh ensa dgh

tkrh gSaA tSls & e'khuksa dh ejEer] C;kt] fdjk;k vkfnA

ykHk ;k gkfu ds mfpr fu/kkZj.k ds fy, fopkjiwoZd iw¡thxr vkSj vkxexr enksa dks vyx

djuk vkSj rnlEcaf/kr [kkrksa esa n'kkZuk vko';d gksrk gSA ;fn iw¡thxr O;; dks vkxe ekudj

;k vkxexr O;; dks iw¡thxr ekudj ys[kk fd;k x;k rks ykHk dh x.kuk v'kq) gks tk;xhA

iw¡thxr vkSj vkxexr esa vUrj ds vk/kkj %iw¡thxr vkSj vkxexr esa vUrj ds vk/kkj %iw¡thxr vkSj vkxexr esa vUrj ds vk/kkj %iw¡thxr vkSj vkxexr esa vUrj ds vk/kkj %iw¡thxr vkSj vkxexr esa vUrj ds vk/kkj %

1- lEifRr;ksa ds Ø; vkSj foØ; ls lEcaf/kr Hkqxrku o izkfIr;ksa dks iw¡thxr ekuk tkrk

gSA

2- ,sls lHkh O;; ftuds lqifj.kkeksa ls O;;lk; dh ykHkktZu {kerk c<+ tkrh gS]

iw¡thxr ekuk tkrk gSA

3- ,slh lHkh vk; vkSj O;; dh ensa tks ges'kk gh ;k fuf'pr le;kUrjky ls djuh

gksrh gSa] vkxexr dgh tkrh gSA

4- ,slh lHkh vk; vkSj O;; ftudh jkf'k de gks vkxexr gksus dh lEHkkouk vf/kd

gksrh gS rFkk Hkkjh jkf'k;ksa dh ensa iw¡thxr gks ldrh gSA

5- ,slh vk; vkSj O;; dh ensa tks O;olk; esa ckj&ckj djuh gksrh gSa vkxexr dgh

tkrh gSA

6- lEifRr;ksa dk âkl] muds Ø;&foØ; dh gkfu;ka vkfn dks vkxexr O;; ekuk

tkrk gSA

7- ,slh vk; vkSj O;; dh ensa ftudk lEcU/k ,d fuf'pr vof/k ls gksrk gS tks fd

,d o"kZ ls de gks vkxexr ekuh tkrh gSaA tSls & chek izhfe;eA

LFkfxr vkxe O;;ksa (Deferred Revenue Expenses) : dqN O;; dh ensa tks uke vkSj izd`fr ls

tks vkxexr izrhr gksrh gSa fdUrq mu ij Hkkjh jkf'k O;; dh tkrh gS vkSj mlds lqifj.kke

lkekU; foRrh; o"kZ ls vkxs tkus dh lEHkkouk gksrh gS rks ,sls O;;ksa dks LFkfxr vkxe O;;

(Deferred Revenue Expenses) ekuk tkrk gSA tSls & foKkiu ds fy, cM+s&cM+s lkbucksMZ

yxkus ij O;; fd;k x;k ftudk ykHk QeZ dks vkxs vkus okys nl o"kksZa rd feyrk jgsxk rks

bl O;; dks nl o"kksZa esa ckaVuk gksxkA


iw¡th vkxe LFkfxr vkxe O;; O;;ksa ds lqifj.kke vk; dh izd`fr

(Capital) (Revenue) (Deferred Revenue Expenses) (Benefits of the Expenses) (Nature of Income)


cfg;ksa dh Nih gqbZ iqLrdsa 5- jksdM+ iqLrd o cSad iklcqd] pSd cqd vkfn 6- O;kolkf;d

{ 92 }

mnkgj.k 8- O;kolkf;d laxBuksa ds ys[kk 8- O;kolkf;d laxBuksa dk Hkze.k 10- ys[kkdkj ls

Lkk{kkRdkjA


¼1½ O;kogkfjd mnkgj.k nsrs gq, fo"k; dh 'kq:vkr djuh pkfg, tSls & ,d QeZ us iqjkuh

e'khu dks :- 20]000 esa Ø; fd;k ml ij ejEer ds fy, :- 5]000 yxk;s o"kZ ds vUr

esa :- 2]500 âkl yxkuk iM+k vkSj ml ij j[kj[kko vkSj ejEer ds fy, :- 500 O;;

fd;s x;sA mDr e'khu ls ,d etnwj dks pksV yx xbZ ftls {kfriwfrZ ds :i esa :- 5]000

dk Hkqxrku djuk iM+k vxys o"kZ e'khu dks :- 10]000 esa csp fn;k x;k vkSj ubZ e'khu

:- 30]000 esa Ø; dh xbZA

bl mnkgj.k eas ,sls dkSu&dkSu ls O;; gS

* ftuds lqifj.kke yEcs le; rd vk;axs vkSj tks YkkHkktZu {kerk dks c<+k jgs gS \

* ftuds lqifj.kke blh o"kZ rd lhfer jgsaxs rFkk tks gekjh iqjkuh YkkHkktZu {kerk

dks cjjdkj j[kus esa lg;ksx ns jgs gSA

¼2½ ;fn iw¡thxr vkSj vkxexr eas mfpr vUrj u fd;k tk; vkSj lHkh O;;ksa dks ykHk&gkfu

[kkrsa esa gh fy[kk tk;s rks mldk ykHk ij D;k izHkko gksxk \ vkfnA bl izdkj iaw¡thxr

vkSj vkxexr dk egRo vkSj muds vUrj dh vko';drk vkSj egRo ij izdk'k MkysaA

¼3½ NksVs&NksVs mnkgj.k nsdj vkSj iz'u iwNdj i¡wthxr vkSj vkxexr ds vUrj dks le>kdj

Nk=ksa esa muds oxhZdj.k dh {kerk dk fodkl djsaA

¼4½ O;; dh jkf'k ls i¡wthxr vkSj vkxexr dks lEcaf/kr djus dk iz;kl djsaA

¼5½ ;fn Hkkjh jkf'k ,d vkxexr O;; ij [kpZ dj nh tk; vkSj mlds lqifj.kke dbZ lky

rd utj vk;s tSls foKkiu ds fy, yksgs ds cM+s&cMs+ lkbucksMZ yxk;s x;s tks nl o"kZ

rd pysaxs rks foKkiu O;; vkxexr gksrs gq, Hkh blds ykHk pkyw foRrh; o"kZ ls vf/kd

le; esa gksaxs rks bls LFkfxr vkxe O;; dgk tk;xk rFkk bldk dsoy nlok¡ Hkkx gh

vkxexr ekudj ykHk&gkfu [kkrs esa O;; dh rjg fy;k tk;xk rFkk 'ks"k dks iw¡thxr

O;; dh rjg ls fpV~Bs esa lEifRr dh rjg n'kkZ;k tk;xkA



ewY;kadu ;kstuk %ewY;kadu ;kstuk %ewY;kadu ;kstuk %ewY;kadu ;kstuk %ewY;kadu ;kstuk %fdlh Hkh ikB ds f'k{k.k dk mn~ns'; Nk=ksa ds Kku] le>k vkSj dkS'ky esa O;ogkfjd

ifjorZu gksuk gSA izHkko'kkyh f'k{k.k dks lqfuf'pr djus ds fy, ifjorZuksa dk ewY;kadu djuk

vko';d gSA d{kk f'k{k.k ds le; vFkZ] ifjHkk"kk] vko';drk egRo] ikfjHkkf"kd 'kCnksa vkfn

ds Kku dh tkudkjh iz'uksa ds ek/;e ls dh tk ldrh gSA budk ykHkkykHk [kkrk vkSj vkfFkZd

{ 93 }

fpV~Bs ij izHkko Hkh lqfuf'pr djuk pkfg,A le>kUrj dks vf/kd Li"V djus ds fy, bdkbZ

ijh{kk dk vk;kstu fd;k tkuk pkfg,A



1- iw¡th vkSj vkxe ls vki D;k le>rs gSa \

2- iw¡th vkSj vkxe dh ifjHkk"kk nhft,A

3- iw¡thxr O;; D;k gksrs gSa \

4- vkxexr O;; D;k gksrs gSa \

5- iw¡thxr izkfIr;k¡ D;k gksrh gSa \

6- iw¡thxr Hkqxrku D;k gSa \

7- iw¡thxr O;; ds ik¡p mnkgj.k nhft,A

8- vkxexr O;; ds ik¡p mnkgj.k nhft,A

9- iw¡thxr o vkxexr esa vk; O;; dk mfpr forj.k u gksus ij vfUre [kkrksa ij D;k izHkko

gksrk gS \

10- LFkfxr vkxexr O;; D;k gS \

11- LFkfxr vkxexr O;; ds nks mnkgj.k nhft,A

12- fuEu dFku lR; gSa ;k vlR; vkSj D;ksa \

d- e'khu LFkkiuk dh etnwjh vkxe O;; gSA

[k- dk;Zjr e'khu dk ejEer O;; iw¡thxr O;; gSA

x- etnwj dks e'khu ls nq?kZVuk gksus ij dh tkus okyh {kfriwfrZ vkxe O;; gSA

?k- lgh ykHkkykHk dk Kku djus ds fy, i¡wth vkSj vkxe esa vUrj djuk vko';d ugha gSA

p- dksbZ Hkh iwa¡thxr O;; LFkfxr vkxe O;; Hkh gks ldrk gSA

N- iw¡th vkxe ij fopkj fd, fcuk Hkh 'kq) ykHk Kkr gks ldrk gSA


1- O;;ksa dks iw¡thxr vkSj vkxexr eas fo'ys"k.k dh vko';drk ij izdk'k Mkfy,A

2- iw¡thxr vkSj vkxexr eas vUrj dhft,A

3- iw¡thxr vkSj vkxexr eas mfpr vUrj u djus ls vkfFkZd fpV~Bk fdl izdkj izHkkfor gksxk\

4- iw¡thxr vkSj vkxexr eas mfpr vUrj u djus ls ykHk&gkfu [kkrk fdl izdkj izHkkfor

gksxk\

5- O;;ksa dk iw¡thxr vkSj vkxexr eas oxhZdj.k djuk D;ksa vko';d gS \

6- iw¡thxr vkSj vkxexr dk oxhZdj.k D;ksa vko';d gS o bldk vafre [kkrksa ij D;k izHkko

iM+rk gS \

{ 94 }

7- iw¡thxr ykHk&gkfu fdls dgrs gSa \ mnkgj.k }kjk Li"V dhft,A

8- dkj.k lfgr crkb;s fd fuEufyf[kr O;; iw¡thxr gSa ;k vkxexr %

d- va'kksa dk cV~Vs ij fuxZeu

[k- dEiuh ds iath;u ls iwoZ fd;k x;k O;;

x- va'kksa ds vUMjjkbVlZ dks fn;k x;k deh'ku


1- fuEu O;;ksa dk iw¡thxr] vkxexr vkSj LFkkfir vkxexr esa oxhZdj.k dhft, rFkk vius

mRrj ds leFkZu esa rdZ Hkh fyf[k;s %

d- ,d e'khu dks :- 2]000 esa [kjhnk x;k] ml ij LFkkiuk O;; :- 200 fn;s rFkk

ejEer O;; ds :i esa 100 :i;s dk Hkqxrku fd;k x;kA

[k- ubZ dEiuh ds foKkiu ij izkjaHk esa gh :- 50]000 O;; fd;s x;s tcfd ;g O;;

vkSlru :- 10]000 vkrk gSA

x- nq?kZVuk gksus ij etnwjksa dks {kfriwfrZ ds :i esa :- 1]000 fn;s x;sA

2- fuEu O;;ksa dk iw¡thxr] vkxexr vkSj LFkkfir vkxexr esa oxhZdj.k dhft, rFkk vius

mRrj ds leFkZu esa rdZ Hkh fyf[k;s %

d- ,d iqjkuk Hkou :- 13]800 esa Ø; fd;k o ml ij 200 :- dkuwuh O;; fn;k x;kA

[k- Hkou ij :- 900 fctyh dh fQfVax ij O;; fd;s x;sA

x- uxjikfydk us Hkou ij 330 :- dj ds yxk;sA

{ 95 }


foRrh; fooj.kfoRrh; fooj.kfoRrh; fooj.kfoRrh; fooj.kfoRrh; fooj.k %%%%% lkekU;lkekU;lkekU;lkekU;lkekU;

¼foRrh; fooj.k & vFkZ] egRo] mi;ksx( O;kikj o ykHk&gkfu [kkrk( ldy] lapyu vkSj

'kq) ykHk( fpV~Bs esa lEifRr;ksa o nkf;Roksa dk ØecU/kuA½

dqy vad % 10 ¼lEiw.kZ bdkbZ½dqy vad % 10 ¼lEiw.kZ bdkbZ½dqy vad % 10 ¼lEiw.kZ bdkbZ½dqy vad % 10 ¼lEiw.kZ bdkbZ½dqy vad % 10 ¼lEiw.kZ bdkbZ½ vko';d U;wure dky[k.M % 08vko';d U;wure dky[k.M % 08vko';d U;wure dky[k.M % 08vko';d U;wure dky[k.M % 08vko';d U;wure dky[k.M % 08

tcyiqj ¼e/;izns'k½ ds Jh jketh yky us 1 tuojh 2006 dks 2]50]000 :- dk udn ,oa

50]000 :- dk eky (Goods) yxkdj viuk O;kikj izkjaHk fd;kA muds }kjk Ø; foØ; dk

dk;Z udn ,oa m/kkj nksuksa gh izdkj ls fd;k x;k rFkk og lqpk: :i ls lapkfyr fd;k tkrk

jgkA ysfdu ysu&nsuksa ¼lkSnksa½ dks fy[kus gsrq vko';d iqLrdas ugha ugha j[kh x;h D;ksafd mUgsa

viuh Lej.k'kfDr ij iwjk Hkjkslk FkkA o"kZ ds vUr esa mUgsa ;g tkuuk cM+k dfBu gks x;k fd

O;kikj esa fdruk ykHk gqvk ;k gkfu gqbZ rFkk fdruk eky (Goods) 'ks"k jgk] ysunkjksa rFkk

nsunkjksa ls fdruk :i;k ysuk&nsuk ckdh gSA lkFk gh vkxkeh o"kZ 30 twu dks vk;dj foHkkx

}kjk vk; dh fooj.kh izLrqr djus ds fy, dgk x;k] ij muds }kjk fooj.kh fu/kkZfjr

vof/k rd izLrqr ugha dh tk ldh ifj.kkeLo:i vFkZn.M Hkh Hkqxruk iM+kA

izR;sd O;olk;h dks bu lc ckrksa dk /;ku j[krs gq, Hkkoh ;kstukvkas ds fØ;kUo;u gsrq

dqN vko';d ys[ks j[kuk vko';d gksrk gSA ftlls o"kZ ;k fuf'pr vof/k ds vUr esa O;kikj

dh vkfFkZd fLFkfr o ykHk&gkfu dk irk py ldsA blds fy, lHkh [kkrksa dks lfEefyr djrs

gq, dqN fooj.k i= rS;kj fd;s tkrs gSa ¼O;kikj [kkrk] ykHk&gkfu [kkrk rFkk lEifRr;ksa ,oa

nkf;Roksa dk ,d fooj.k i= ;k fpV~Bk½ ftUgsa lfEefyr :i esa ge foRrh; fooj.k ;k vfUre

[kkrs dgrs gSA

f'k{k.k ds mn~ns'; %&f'k{k.k ds mn~ns'; %&f'k{k.k ds mn~ns'; %&f'k{k.k ds mn~ns'; %&f'k{k.k ds mn~ns'; %&bdkbZ f'k{k.k ds i'pkr Nk= %

Ø foRrh; fooj.kksa dk vFkZ vkSj muesa lfEefyr fd;s tkus okys [kkrksa dks crk ldsaxs

Ø O;olk; ds fy, budh vko';drk Li"V dj ldsaxs

Ø foRrh; fooj.kksa esa vkus okys [kkrksa o fooj.kksa ds izk:i vkSj muesa lfEefyr dh tkus

okyh lwpuk le>k ldsaxs] rFkk

Ø ryiV esa fn;s x;s [kkrksa ds vk/kkj ij foRrh; fooj.k cuk ldsaxsA

Ø cSad lek/kku fooj.k cukus dh fof/k;ka Li"V dj ldasxsA

izeq[k f'k{k.k fcUnqizeq[k f'k{k.k fcUnqizeq[k f'k{k.k fcUnqizeq[k f'k{k.k fcUnqizeq[k f'k{k.k fcUnq (Major Teaching Concepts) :

ys[kkadu izfØ;k %ys[kkadu izfØ;k %ys[kkadu izfØ;k %ys[kkadu izfØ;k %ys[kkadu izfØ;k % 1- loZizFke ,d O;olk; dks LFkkfir ,oa izkjaHk djuk 2- leLr O;kikfjd

fØ;kvksa dk lapkyu 3- jkstukepk ¼tuZy½ dk fy[kk tkuk 4- [kkrk cgh j[kuk ,oa lHkh

{ 96 }

vko';d [kkrs lkj.khd`r ,oa oxhZd`r djds fy[kuk 5- [kkrk cgh ds [kkrksa dk ;ksx yxkuk ,oa

'ks"k fudkyuk 6- ryiV rS;kj djuk 7- ryiV dh xf.krh; tkap djuk 8- ryiV ds vk/kkj

ij vfUre [kkrs rS;kj djukA

vfUre [kkrksa dh vko';drk %vfUre [kkrksa dh vko';drk %vfUre [kkrksa dh vko';drk %vfUre [kkrksa dh vko';drk %vfUre [kkrksa dh vko';drk % izR;sd izdkj ds O;olk; esa O;kikj dh Hkkoh ;kstukvksa ds

fØ;kUo;u o lqn`<+ fLFkfr Kkr djus ds fy;s gsrq vfUre [kkrs rS;kj djuk vko';d gksrk gSA

vk/kqfud ;qx esa O;kikj dk {ks= vUrjkZ"Vªh; Lrj rd igqap pqdk gS ,sls izfrLi)hZ ;qx esa izR;sd

O;olk;h dks ltx jguk gksrk gS rFkk vius ykHkkykHk vkSj vkfFkZd fLFkfr dk Kku gkfly

djuk t:jh gksrk gSA vfUre [kkrksa ds vk/kkj ij gh O;olk;h dks 'kq) ykHk&gkfu] lEifRr;k¡

,oa nkf;Ro] vfUre jgfr;k vkfn dk Kku izkIr gksrk gSA budh vko';drk dks fuEufyf[kr

'kh"kZdksa esa j[kk tk ldrk gS %

1- O;kikj dh lgh vkfFkZd fLFkfr Kkr djus gsrqA

2- O;;ksa ij fu;U=.k ykus gsrqA

3- Ok"kZ ds nkSjku 'kq) ykHk&gkfu Kkr djus gsrqA

4- vfUre jgfr;k dk ewY; ,oa ek=k Kkr djus gsrqA

5- Hkkoh O;kikfjd mn~ns';kssa dh iwfrZ ds fy;sA

6- lEifRr;ksa ,oa nkf;Roksa dh tkudkjh gsrqA

7- ys[kkdeZ ds fl)karksa dk ikyu djus gsrqA

8- vk;dj fo/kku ds izko/kkuksa dk ikyu djus gsrqA

ifjHkk"kk %ifjHkk"kk %ifjHkk"kk %ifjHkk"kk %ifjHkk"kk % ^^,d fuf'pr vof/k ds i'pkr O;kikj ds 'kq) ykHk&gkfu;ksa] lEifRr;ksa vkSj nkf;Roksa

ds irk yxkus gsrq tks [kkrs rS;kj fd;s tkrs gS mUgsa foRrh; fooj.k ;k vfUre [kkrs dgrs gSaA**

vfUre [kkrksa ls vk'k; O;kikj [kkrk] ykHk&gkfu [kkrk o fpV~Bk ¼fLFkfr fooj.k½ ds ,d

fooj.k i= gS tks o"kZ ds vUr esa rS;kj fd;k tkrk gSA

vfUre [kkrksa esa [kksys tkus okyh izeq[k [kkrs % 1- O;kikj [kkrk 2- ykHk&gkfu [kkrk vkSj

3- fLFkfr fooj.kA

fgrxzkgh (Stakeholders) O;olk; ds foRrh; fooj.kkas esa :fp j[krs gS muds fofHkUu

vkfFkZd o vukfFkZd mn~ns'; gks ldrs gS] ftUgsa fuEu lkj.kh }kjk fn[kk ldrs gSa %

fgrxzkgh dk ukefgrxzkgh dk ukefgrxzkgh dk ukefgrxzkgh dk ukefgrxzkgh dk uke fLFkfrfLFkfrfLFkfrfLFkfrfLFkfr mn~ns';mn~ns';mn~ns';mn~ns';mn~ns'; ys[kk lwpukys[kk lwpukys[kk lwpukys[kk lwpukys[kk lwpuk

Lokeh vkarfjd fuos'k vkSj vk;@lEifRr ykHkkykHk o vkfFkZd fLFkfr]esa o`f)

izca/kd vkarfjd dSfj;j ds fy,@Lokeh ds ykHkkykHk] vkfFkZd fLFkfr oizfrfuf/k ds :i esa izxfr dh leh{kk

{ 97 }

ljdkj okg; fu;ked (Regulatary) o dj fu/kkZfjr gsrq mfpr ykHk@

tufgr fgrxzfg;ksa ds vf/kdkjksa dh laj{kk laHkkO; Lokeh okg; fuos'k dj vk;@lEifRr fiNys o"kksZa ds ykHk o izxfr dh

eas o`f) njsa cSad okg; fuosf'kr jkf'k o mlds mi;qDr ykHk] lEifRr;ka

C;kt dh okilh

1- fofØr eky dh ykxr fofØr eky dh ykxr fofØr eky dh ykxr fofØr eky dh ykxr fofØr eky dh ykxr (Cost of Goods sold) : ewy O;olkf;d fØ;k esa csps x;s eky

dh O;olk; esa ykxr gh ykHk ¼ldy o 'kq)½ dk fu/kkZjd gSA

Cost of Goods sold = Purchases + Direct Expenses - Closing Stack

2- ldy ykHk &ldy ykHk &ldy ykHk &ldy ykHk &ldy ykHk & ;g ewYkHkwr O;olkf;d fØ;k dk ifj.kke gS blls irk yxrk gS fd og

fØ;k ykHknk;d gS ;k ughA

Gross Profit = Sales -Cost of Goods sold

3- ifjpkyu ;k lapyu ykHk ifjpkyu ;k lapyu ykHk ifjpkyu ;k lapyu ykHk ifjpkyu ;k lapyu ykHk ifjpkyu ;k lapyu ykHk (Operating Profit) : ewyHkwr O;kolkf;d fØ;k ls

vftZr ykHkA

Operating Profit = Sales - (Cost of Goods sold + Indirect Business Expenses)

Or = Net Profit + Non Operating Expenses - Non - Operating Incomes

4- ifjpkyu ifjpkyu ifjpkyu ifjpkyu ifjpkyu ykxr ykxr ykxr ykxr ykxr (Operating Cost) : O;olk; dh ewy O;olkf;d fØ;k ds lapkyu

dk dqy O;;A

Operating Cost = Cost of Goods sold + Indirect Expenses

vafre izfof"BRkk %vafre izfof"BRkk %vafre izfof"BRkk %vafre izfof"BRkk %vafre izfof"BRkk % ryiV ls lHkh lEcaf/kr [kkrksa dks O;kikj o ykHk&gkfu [kkrksa eas

LFkkukarfjr djus ds fy, vafre izfof"B;ka dh tkrh gSaA

O;kikj [kkrk cukdj LVkWd] Ø;] Ø; okilh] foØ;] foØ; okilh vkSj lHkh izR;{k O;;ksa ds

[kkrs can fd;s tkrs gSa blds fy;s fuEu izfof"V;k gksxh

1. Trading A/c Dr. To opening stock A/c

To Purchases A/c To Sales Returns A/c To Direct Expenses A/c2. Closing stock A/c Dr.

Sales A/c Dr.Purchases Ret. A/c Dr. To Trading A/c

3. If Gross Profit : Trading A/c Dr. To Profit & Loss A/cIf Gross Loss : Profit & Loss A/c Dr. To Trading A/c

{ 98 }

YkkHk gkfu [kkrk cukdj lHkh vizR;{k vk; &O;;ksa ds [kkrs cUn fd;s tkrs gSaA

4. Profit & Loss A/c Dr. To Indirect Exp. A/c5. Indirect Incomes A/c Dr.

To Profit & Loss A/c6. If Profit : Profit & Loss A/c Dr. To capital A/c

If Loss Capital A/c Dr. To Profit & Loss

izeq[k fof/k %izeq[k fof/k %izeq[k fof/k %izeq[k fof/k %izeq[k fof/k % vfUre [kkrs [kkrk cgh ds fofHkUu [kkrksa ls vk;&O;; ds lHkh igyqvksa dks /

;ku esa j[kdj nksgjk ys[kk iz.kkyh ds fl)karksa ds vk/kkj ij rS;kj fd;s tkrs gSaA ;g ryiV

dks vk/kkj ekudj rS;kj fd;s tkus pkfg;s D;kasfd ryiV esa O;olk; ds lHkh [kkrs vk tkrs gSa

vkSj xf.krh; 'kq)rk dh tk¡p Hkh gks tkrh gSA ;fn ryiV esa dksbZ v'kqf) ;k =qfV gks rks mls

lq/kkj dj fy;k tkuk pkfg;sA vafre [kkrs cukus dh izfØ;k ds izFke pj.k esa O;kikj [kkrk

ftlesa ldy ykHk&gkfu Kkr gks tkrh gSA blds mijkUr f}rh; pj.k esa ykHk&gkfu [kkrk

ftlesa fd 'kq) ykHk&gkfu Kkr gks tkrh gSA vUr esa fooj.k ds :i esa lEifRr;ksa ,oa nkf;Roksa

dk fooj.k i= ;k vkfFkZd fpV~Bk] fLFkfr fooj.k ;k rqyuk i= rS;kj fd;k tkrk gSA fLFkfr

fooj.k nks izdkj ls rS;kj fd;k tk ldrk gS & 1- rjyrk Øe esa 2- LFkkfir Øe esaA bu rhuksa

dk laf{kIr fooj.k fuEu izdkj gS %

O;kikj [kkrk (Trading Account) izR;sd O;olk;h dh ftKklk gksrh gS fd mlds }kjk

O;kikfjd o"kZ ;k ,d fuf'pr vof/k ds nkSjku dqy fdruk Ø; ,oa foØ; fd;k x;k rFkk vUr

esa dqy fdruk eky (Goods) 'ks"k gS ,oa mldk ewY; orZeku ifjfLFkfr esa D;k gksxkA blds

fy;s og ^O;kikj dk fooj.k* ;k ^O;kikj [kkrk* cukrk gSA

O;kikj [kkrs dk izk:i %O;kikj [kkrk

¼31 fnlEcj 2007 dks lekIr gksus okys Ok"kZ dk½Dr Cr

Particulars Amount Particulars AmountRs. Rs.

To Opening Stock A/c xxx By Sales A/c xxx '' Purchases xxx Less : Return inward xx xxx Less : Returns out xx xxx '' Frieght A/c xx '' Closing Stock A/c xxx '' Carriage inward A/c xx '' Gross Loss c/c (if any ) xxx '' Wages/Wages & Salaries A/c xx [Tfd. to P &L Account ] " Octroi A/c xx

{ 99 }

'' Custom Duty A/c xx '' Import Duty A/c xx '' Unloading Charges A/c xx '' Clearing Charges A/c xx '' Coal , Gas and Water A/c xx '' Royality on Production A/c xx '' Landing Charges A/c xx '' Power & Fuel A/c xx '' Factory Rent A/c xx '' Gross Profit c/d xx [Tfd. to P & L Account ] xxxx xxxx

O;kikj [kkrs dh izeq[k ensaO;kikj [kkrs dh izeq[k ensaO;kikj [kkrs dh izeq[k ensaO;kikj [kkrs dh izeq[k ensaO;kikj [kkrs dh izeq[k ensa % O;kikj [kkrs esa Hkh nks i{k gksrs gS % 1- fodyu i{k 2- lekdyu i{kA

1- fodyu i{k % bl i{k esa fuEufyf[kr ensa gksrh gS %

izkjfEHkd jgfr;ka] Ø;] ?kVk;k izR;; ¼okfilh½] HkkM+k] etnwjh] vkDVªk;] dLVe M~;Vh]

bZ/ku ,oa 'kfDr] QsDVªh fdjk;k] ldy ykHkA

2- lekdyu i{k % foØ;] ?kVk;k izR;; ¼okfilh½] vfUre jgfr;k] ldy ykHk&gkfuA

O;kikj [kkrk cukus ds mn~ns'; %O;kikj [kkrk cukus ds mn~ns'; %O;kikj [kkrk cukus ds mn~ns'; %O;kikj [kkrk cukus ds mn~ns'; %O;kikj [kkrk cukus ds mn~ns'; % 1- Ø;&foØ; ds vUrj ls O;kikj dh xfr dk Kku ds

fy, 2- ldy ykHk ;k gkfu ds Kku ds fy, 3- izkjfEHkd vkSj vfUre jgfr;ka dh rqyuk ds

fy, 4- foØ; ewY; ds fu/kkZj.k ds fy,A

O;kikj [kkrk cukus ds ykHk %O;kikj [kkrk cukus ds ykHk %O;kikj [kkrk cukus ds ykHk %O;kikj [kkrk cukus ds ykHk %O;kikj [kkrk cukus ds ykHk % 1- leLr Ø;&foØ; dk Kku 2- oLrqvksa ;k eky dh ykxr

dk Kku 3- xr o"kZ dh rqyuk ,oa O;kikj dh izo`fRr (Trend) dk Kku 4- fcØh ij ldy ykHk

ds izfr'kr dk Kku 5- O;kikj dh lQyrk ;k vlQYkrk dk KkuA

ykHk&gkfu [kkrk ykHk&gkfu [kkrk ykHk&gkfu [kkrk ykHk&gkfu [kkrk ykHk&gkfu [kkrk (Profit and Loss Account) :

tgka ij O;kikj [kkrk lekIr gksrk gS ogha ls ykHk&gkfu [kkrk izkjaHk gksrk gS] bl [kkrs

ls 'kq) ykHk&gkfu dk Kku gks tkrk gSA bl [kkrs dks vizR;{k O;;ksa ,oa xSj&O;kolkf;d vk;

ds vk/kkj ij rS;kj fd;k tkrk gSA bldh lajpuk ¼izk:i½ Hkh O;kikj [kkrs dh gh rjg gh

fuEufyf[kr izdkj dk gksrk gS %

O;kikj [kkrk¼31 fnlEcj 2007 dks lekIr gksus okys Ok"kZ dk½

Dr CrParticulars Amount Particulars Amount

Rs. Rs. To Gross Loss B/d xxx By Gross Profit b/d xxx '' Office salaries A/c xx '' Discounting Recieved xx '' Office Rent and Rates A/c xx '' Commission Recd. A/c xx '' Printing & Stationary A/c xx '' Interest Recd. A/c xx

{ 100 }

'' Postage & Telegraph A/c xx '' Rent Recd. A/c xx '' Telephone Charges A/c xx '' Misc . Incomes A/c xx '' Adult Fee A/c xx '' Profit on sale of Assets A/cxx '' Insurance Premium A/c xx '' Net Loss Tfd. to capital A/c xxx '' Entertainment Expenses A/cxx (if any ) '' Repair A/c xx '' Interest on capital A/c xx '' Trade Expenses A/c xx '' Conveyence A/c xx '' General Expenses A/c xx '' Establishment Expenses A/cxx '' Office Lighting A/c xx '' Loss by Fire A/c xx '' Commission (Allowed) A/c xx '' Advertisement A/c xx '' Carriage Outward A/c xx '' Export Duty A/c xx '' Discount Allowed A/c xx '' Travelling Expenses A/c xx '' Bad Debts A/c xx '' Depreciation A/c xx '' Net Profit Tfd. to Capital A/c xxx

xxxx xxxx

O;kikj [kkrs vkSj ykHk&gkfu [kkrs dks feykdj lkekU;r% O;kikj vkSj ykHk&gkfu [kkrk

gh cukrs gSA

ykHk&gkfu [kkrk cukus ds mn~ns'; %ykHk&gkfu [kkrk cukus ds mn~ns'; %ykHk&gkfu [kkrk cukus ds mn~ns'; %ykHk&gkfu [kkrk cukus ds mn~ns'; %ykHk&gkfu [kkrk cukus ds mn~ns'; % 1- 'kq) ykHk ;k gkfu dk Kku 2- O;;ksa ij fu;U=.k

3- foxr o"kksZa o vU; O;olkf;;ksa ls feyku djds mfpr uhfr;ksa dk fu/kkZj.kA

ykHk&gkfu [kkrk cukus ds ykHk % 1- O;kikj ds leLr vk;&O;;ksa dk Kku 2- vk; vkSj O;;kas

dh rqyuk 3- vk; esa o`f) o O;; ?kVkus esa lgk;d 4- 'kq) ykHk ;k gkfu dk KkuA

fpV~Bk fpV~Bk fpV~Bk fpV~Bk fpV~Bk (Balance Sheet) : fpV~Bs ls O;olk; esa fLFkr lEifRr;ksa] nkf;Roksa o fofu;ksftr iw¡th

dk irk py ldrk gSA lkFk gh ysunkjksa o nsunkjksa dh fLFkfr dk irk Hkh pyrk gSA

ifjHkk"kk %ifjHkk"kk %ifjHkk"kk %ifjHkk"kk %ifjHkk"kk % fLFkfr fooj.k o"kZ ds vUr esa ;k fuf'pr vof/k ds i'pkr rS;kj fd;k tkus okyk

,d ,slk fooj.k i= gS ftlls O;olk; dh vkfFkZd fLFkfr dk irk yxk;k tkrk gSA

fpV~Bs dh izeq[k ensa %fpV~Bs dh izeq[k ensa %fpV~Bs dh izeq[k ensa %fpV~Bs dh izeq[k ensa %fpV~Bs dh izeq[k ensa % fpV~Bs esa Hkh nks i{k gksrs gS %

1- nkf;Ro i{k tks fd ck¡;k i{k gksrk gSA

2- lEifRr i{k tks fd nk¡;k i{k gksrk gSA

nkf;Ro i{k % izeq[k ensankf;Ro i{k % izeq[k ensankf;Ro i{k % izeq[k ensankf;Ro i{k % izeq[k ensankf;Ro i{k % izeq[k ensa & vfxze izkIr vk;] ns; fcy] _.k] fofo/k ysunkj] vUnr] O;;

{ 101 }

lap; ,oa vfrjsd iw¡th ,oa ykHk&gkfuA

lEifRr i{k % izeq[k ensa &lEifRr i{k % izeq[k ensa &lEifRr i{k % izeq[k ensa &lEifRr i{k % izeq[k ensa &lEifRr i{k % izeq[k ensa & jksdM+] cSad] fofu;ksx] nsunkj] izkI; fcy] iwoZnRr O;;] izkI;

vk;] jgfr;ka vkStkj] QuhZpj o fQfVaXl] la;U=] e'khujh] Hkwfe] Hkou] VsªM ekdZ isVs.V ,oa

dkihjkbV~l vkfnA

lEifRr;ksa o nkf;Roksa ds oxhZdj.k dks ;gka fuEu izdkj le>k tk ldrk gSA

Balance Sheet(As on 31 st December, 1999)

Liabilities Amount Assets Amount

Current Liabilities : Rs. Current Assets: Rs.Creditors Cash in handBills Payable Cash at BankBank Overdraft Sundry DebtorsOutstanding Expense Stock / InventoryIncome Recd. in advance Goods sent on consignmentShort term Loans Bill or Notes Receivable

Fixed Liabilities : Short term investmentsLoans (Long Term) Prepaid ExpensesMortgage Accured IncomeLoan from financial institutions Investments:Debentures .......(Name of the investment)

Capitals: Long Term investment + Net Profot Loans granted + Interest on Capital Fixed Assets: + Salary / Remuneration Land and building + Commission Freehold Premises + Additional Capital Plant and Machinery -------------- Tools and Equipments - Drawings Loose Tools - Interest on Drawings Fixture and Fittings - Net Loss Furniture and Fixtures - Income Tax Vehicles, Ttucks, Cars, cycle etc. ---------------- Horses and Carts Reserves and funds : Live stocks (Animals)

General Reserve Intengible Assets:Reserve Fund GoodwillContingent Reserve Patent Trade MarksProvident fund Copy RightEmployees Provident Fund Fictitious Assets:

Advertising ExpensesDiscount on Issue of Shares/debenturesPreliminary Expenses

{ 102 }

vkfFkZd fpV~Bs esa lEifRr;ksa vkSj nkf;Roksa dks fy[kus dk Øe %vkfFkZd fpV~Bs esa lEifRr;ksa vkSj nkf;Roksa dks fy[kus dk Øe %vkfFkZd fpV~Bs esa lEifRr;ksa vkSj nkf;Roksa dks fy[kus dk Øe %vkfFkZd fpV~Bs esa lEifRr;ksa vkSj nkf;Roksa dks fy[kus dk Øe %vkfFkZd fpV~Bs esa lEifRr;ksa vkSj nkf;Roksa dks fy[kus dk Øe % O;olk; dh lHkh

lEifRr;ksa dk fpV~Bs esa fuEUkfyf[kr nks Øeksa esa fn[kk;k tk ldrk gSA

1- rjyrk Øe (Liquidity Order) % os lEifRr;ka ftudks igys jksdM+ esa ifjofrZr fd;k

tk ldrk gS rFkk os nkf;Ro ftudk igys Hkqxrku djuk gS mUgsa igys rFkk ftuds

ckn esa jksdM+ esa ifjofrZr fd;k tk; ;k ckn esa Hkqxrku fd;k tk; ckn esa n'kkZ;k

tkrk gSA ;gh Øe lHkh lEifRr;ksa o nkf;Roksa ij ykxw fd;k tkrk gSA

2- LFkkfir Øe (Permanence or Stability Order) % rjyrk Øe ds foijhr tks lEifRr;k¡

o nkf;Ro LFkkbZ gksrs gS mUgsa igys rFkk ;gh Øe lHkh lEifRr;ksa o nkf;Roksa ij ykxw

fd;k tkrk gSA

lkekU;r% ,dkdh O;kikj vkSj lk>hnkjh ds fy, rjyrk Øe viuk;k tkrk gS rFkk

dEiuh vkfn O;olk;ksa eas LFkkf;Ro Øe viukrs gSaA dEiuh esa [kkrs vf/kfu;e ds izko/kkuksa ds

vuq:i gksus pkfg,A

fpV~Bs dk izk:i % ¼rjyrk Øe½Balance Sheet

(As on 31st December, 1999) Liabilities Amounts Assets Amount Rs. Rs.Outstanding Expenses xxx Cash xxxIncome Received in Advance xxx Bank xxxBills Payable xxx Bills Receivables xxxLoans xxx Sundry Debtors xxxSundry Creditors xxx Earned Income xxxReserves and Surplus xxx Stock in Trade xxxCapital xxxxxx Investments xxx Add : Profits xxx xxxxxx Loose Tools xxx -------- Furnitures and Fixtures xxx

Plant & MachineryxxxLand & Building xxxGoodwill xxxFictitious Assets xxxTrade Marks xxxPatents xxxCopy Rights xxxPrepaid Expenses xxx

Accrued Incomesxxxxxx xxxxx

LFkkf;Ro Øe esa cuk;k x;k fpV~Bk rjyrk Øe ds fpV~Bs ds foijhr gksxkA

fpV~Bk rS;kj djrs le; /;ku j[kus ;ksX; ckrsa %

1- loZ izFke Åij ^^'kh"kZd** ,oa mlds uhps fpV~Bs dh frfFk vFkkZr~ ftl frfFk dks

{ 103 }

fpV~Bk rS;kj fd;k tk jgk gS] n'kkZuk pkfg;sA

2- fpV~Bs ds nksuksa i{kksa dk ;ksx ,d lekUk gksuk pkfg;sA

3- lek;kstuksa dks /;ku esa j[krs gq, fpV~Bk rS;kj djuk pkfg;sA


jgfr;k izkjfEHkd jgfr;ka vfUre jgfr;k v/ke.kZ mRre.kZ ysunkj v'kks/; _.k

(Stock) (Opening Stock) (Closing Stock) (Debtors)(Creditors) (Creditors) (Bad Debts)

Mwcr _.k nsunkj lap; vfrjsd fofu;ksx iwoZnRr O;; [;kfr

(Bad Debts) (Debtors) (Reserves) (Surplus) (Investment) (Prepaid Exp.) (Good will)


cfg;ksa dh Nih gqbZ iqLrdsa 5- jksdM+ iqLrd o vU; [kkrs 6- O;kolkf;d laLFkkuksa ds [kkrs

7- O;kolkf;d mnkgj.k 8- O;kolkf;d laxBuksa ds ys[kk 9- O;kolkf;d laxBuksa dk Hkze.k

10- ys[kkdkj ls Lkk{kkRdkjA


1- loZizFke Nk=ksa dks iqLrikyu pØ (Book Keeping Cycle) dk mYys[k djrs gq, vfUre

ys[kksa dk vFkZ] egRo] vko';drk vkfn ij /;ku fnykuk pkfg, ,oa vfUre [kkrksa ds

ykHkdkjh izHkkoksa dks le>kuk pkfg,A ftlls Nk=ksa dks ;g yxs fd lHkh izdkj ds

O;olk;ksa ds fy, bu [kkrksa dh vfuok;Z vko';drk gSA blds fy, fuEu izdkj ds iz'u

j[ks tk ldrs gSa %

d- D;k vki ryiV ns[kdj O;kikj ds ifj.kke dks crk ldrs gSa \

[k- O;olk; dh vkfFkZd fLFkfr esa lEifRr;ksa dh iw¡th vkSj nkf;Roksa ls cjkcjh vki dSls

fl) dj ldrs gSa \

2- CySd cksMZ ij [kkrksa dh enksa dks fy[kdj crkuk pkfg, ,oa rduhdh 'kCnksa dks le>kdj

crkuk gksxkA

3- izR;sd fcUnq dh izeq[k ckrksa dks le>kus esa ljy o ifjHkkftZr Hkk"kk ds 'kCnksa dk iz;ksx

djrs gq, mnkgj.k }kjk izLrqr fd;k tkuk pkfg;sA oSdfYid iz'u rS;kj djds Nk=ksa dks

crykuk pkfg;s ,oa vad xf.krh; dk;Z dks ljyre :i esa crkuk pkfg;sA

4- izR;sd [kkrs ds eq[; enksa dks muds dkj.kksa ,oa muds ifj.kkeksa dks vko';d :i ls crkuk

pkfg;s rkfd [kkrksa ds enksa esa ;FkklEHko rjyre Øe cuh jgs] ftlls fd vadxf.krh;

v'kqf);k¡ u gksA

5- O;kikj [kkrs ds lk/kkj.k iz'uksa dks gy djuk vkSj djkokukA

6- O;kikj vkSj ykHk&gkfu [kkrs ds lk/kkj.k iz'uksa dks gy djuk vkSj djokukA

7- buds dfBu iz'uksa dks gy djukA

{ 104 }

8- rqyui= le>kuk vkSj mlds lk/kkj.k iz'uksa dks O;kikj vkSj ykHk&gkfu [kkrs ls tksM+dj

gy djokukA

9- ljy ls dfBu iz'uksa dh vksj c<+uk vkSj i;kZIr vH;kl djkukA


dk;Z fof/k 5- x`gdk;Z 6- fopkj&foe'kZ fof/k 7- izn'kZu fof/k 8- ifj;kstuk fof/k 9- izfDVl lSVA


d{kk esa v/;kiu ds i'pkr Nk=ksa ls ;g Kkr djuk fd fo"k;oLrq esa vko';d ifjHkk"kk]

rRo] {ks=] y{k.k] izeq[k enksa dh tkudkjh gqbZ ;k ugha blds fy, Nk=ksa ls iz'uksRrj fd;k tkuk

pkfg;s ftlls Nk=ksa dh ;ksX;rk ,oa Kku dkS'ky dk irk yx tkrk gSA Nk=ksa }kjk mi;ksx esa

yk;h x;h fo"k; dh dkih ;k iqfLrdk dk voyksdu ftlesa mlds }kjk fy[ks x;s dk;ksZa dh

tkap dh tk,A muds vad x.kuk dk;ksZa dh tkap djuk Hkh nSfud ewY;kadu dk izeq[k Hkkx gksuk

pkfg,A bdkbZ dh lekfIr ij bdkbZ ijh{kk dk vk;kstu fd;k tkuk pkfg,A fQj ;fn

vko';d gks rks uSnkfud ijh{k.k vkSj mipkjkRed f'k{k.k dk vk;kstu djsaA



1- vfUre [kkrs ls vki D;k le>rs gS \

2- vfUre [kkrs D;ksa rS;kj fd;s tkrs gS \

3- vfUre [kkrs eas dkSu&dkSu ls [kkrs [kksys tkrs gS \

4- 'kq) ykHk&gkfu dSls Kkr dh tkrh gS \

5- 'kq) ykHk&gkfu dks fpV~Bs esa dgk¡ ij fy[kk tkrk gS \

6- fpV~Bs esa iw¡th dks fdl izdkj n'kkZ;k tkrk gS \


1- vfUre [kkrs cukus ds mn~ns'; fyf[k;s \

2- ryiV ,oa fpV~Bs esa vUrj fyf[k;s \

3- ykHk&gkfu [kkrk ,oa fpV~Bs esa vUrj fyf[k;s \

4- O;kikj [kkrk ,oa ykHk&gkfu [kkrs esa vUrj fyf[k;s \

5- izR;{k vkSj vizR;{k O;;ksa esa vUrj fyf[k;s \

6- O;kikj [kkrsa dh izeq[k enksa dks crkb;s \

7- ykHk&gkfu [kkrs aes fdu O;;ksa dks fy[kk tkrk gS \

8- fpV~Bk rS;kj djrs le; /;ku nsus okyh izeq[k ckrksa dks fyf[k;s \

9- fpV~Bk cukrs le; ^^dks lekIr gksus okys o"kZ dk** D;ksa ugha fy[kk tkrk \

10- dksbZ O;; izR;{k gSa vFko vizR;{k] vki dSls tkusaxs \

{ 105 }


1- foRrh; fooj.k D;k gSa \ muesa dkSu&dkSu ls [kkrs 'kkfey fd;s tkrs gSa \ la{ksi esa

crkb;sA

2- O;kikj [kkrk D;k gS \ bls cukus dh fof/k dk la{ksi esa o.kZu dhft,A

3- vfUre izfof"B;ka D;k gSa \ buds pkj mnkgj.k nhft,A

4- vkfFkZd fpV~Bk D;k gS \ bldh fo'ks"krk,a fyf[k;sA vkfFkZd fpV~Bk cukus dh vko';drk

crkb;sA

5- vkfFkZd fpV~Bs esa fofHkUu enksa ds j[kus ds dkSu&dkSu ls rjhds gksrs gSa \


1- fuEu 'ks"kksa ls lat; ,.M cznlZ] Hkksiky dk 31 ekpZ 2007 dks lekIr gksus okys o"kZ dk

O;kikj [kkrk rS;kj dhft;sA:i;s

izkjfEHkd LVkd 2]000Ø; 20]000foØ; 30]000foØ; okfilh 1]000etnwjh 2]000xkM+h HkkM+k 500pqaxh 100vfUre Lda/k 7]000Ø; okfilh 500

2- fuEu fyf[kr tkudkjh ls xksiky izlkn :is'k dqekj dk fnuk¡d 31 fnlEcj 2007 dks

lekIr gksus okys o"kZ gsrq ykHk&gkfu [kkrk rS;kj dhft;sA:i;s

ldy ykHk 30]000osru 2]000foKkiu O;; 100Mkd rkj O;; 50ejEer O;; 400C;kt 1]500izkIr vigkj 200izkIr C;kt 150NikbZ ,oa LVs'kujh 250VsyhQksu O;; 400fdjk;k nqdku fn;k 250ns; deh'ku 250

{ 106 }

3- Jh Hkxorh VsªfMax dEiuh Hkksiky ds fnlEcj 2007 dh ijh{kk lwph ls vfUre ys[ks rS;kj

dhft;sA

Debit Balances Amounts Debit Balances Amount Rs. Rs.

Opening Stock 3,000 Capital 10,800Purchases 10,000 Purchases Returns 350Debtors 6,000 Creditors 7,850Trade Expenses 1,000 Bills Payable 1,400Plant & Machinery 5,000 Sales 24,200Insurance 180 Commission 400Building 6,300Wages 2,500Salaries 2,400Drawings 920Cash 2,700Bill Receivable 4,000Bad Debts 1,000

45,000 45,000

4- fuEufyf[kr ijh{kk lwph ls Jh lrh'k ds 31 fnlEcj 2007 dks lekIr o"kZ esa vfUre [kkrs

rS;kj dhft;sA:i;s :i;s

iw¡th 10]000 osru 3]250izkI; foi= 1]400 gLrLFk jksd 2]600;U= ,oa e'khu 6]400 fofo/k nsunkj 3]200izkjfEHkd Ldaa/k 3]150 fofo/k ysunkj 4]450Ø; 10]650 ns; foi= 1]350foØ; 18]200 chek o dj 750Ø; ij HkkM+k 320 deh'ku 300;k=k O;; 1]230 vkgj.k 650Mwcr _.k 450 ns; cV~Vk 250vfUre Lda/k 6000

{ 107 }

bdkbZ&bdkbZ&bdkbZ&bdkbZ&bdkbZ&1111111111 ¼c½¼c½¼c½¼c½¼c½

lek;kstu lfgr foRrh; fooj.klek;kstu lfgr foRrh; fooj.klek;kstu lfgr foRrh; fooj.klek;kstu lfgr foRrh; fooj.klek;kstu lfgr foRrh; fooj.k

¼foRrh; fooj.k ds lek;kstu & vafre LdU/k] vnRr ,oa iwoZnRr O;;] mikftZr o

vuqikftZr vk;] âkl] Mwcr _.k] v'kks/; _.k lap;] ysunkj o nsunkj ij NwV ds fy, lap;]

izcU/kdh; deh'ku] vlkekU; gkfu] iawth o vkgj.k ij C;kt] xzkgd dh Lohd`fr gsrq eky

Hkstuk ,oa ekxZ esa eky] ,dkdh O;kikj dk O;kikj] ykHk&gkfu [kkrk vkSj fpV~Bk cukuk½

vko';d U;wure dky[k.M % 08vko';d U;wure dky[k.M % 08vko';d U;wure dky[k.M % 08vko';d U;wure dky[k.M % 08vko';d U;wure dky[k.M % 08

eSllZ xksikynkl ds O;olk; esa 31 ekpZ] 2006 dks lekIr gksus okys o"kZ ds [kkrs cuk;s

x;sA ys[kkdkj us QeZ esa :- 2]50]000 dk ykHk iznf'kZr fd;k rFkk mlh ds vuqlkj vk;dj dh

fooj.k tek dh xbZA ckn esa Kkr gqvk fd e'khujh ds lq/kkjus dk :- 5]000 dk ,d fcy vHkh

ugha vk;k rFkk ,d deZpkjh dks fn;k x;k :- 20]000 is'kxh osru Hkh bl o"kZ ds osru esa tksM+

fn;k x;kA bu nksuksa dks [kkrksa esa ysus ds i'pkr~ ykHk :- 2]65]000 gksrk gS rFkk igys crk;k

x;k ykHk v'kq) gSA blh izdkj fjis;j dh vnRr jkf'k :- 2]500 rFkk osru dh iwoZnRr jkf'k

:- 20]000 Hkh fpV~Bs esa iznf'kZr dh tkuh Fkh] ugha vk ikbZA blfy, lgh ykHk Kkr djus ds

fy, foRrh; fooj.k cukrs le; gh budk lek;kstu fd;k tkuk vko';d FkkA

vafre [kkrksa esa vof/k fo'ks"k dh vk; dks mls vftZr djus ds O;;ksa ls feyku djds ykHk ;k

gkfu dh x.kuk dh tkrh gS fdUrq ;g dnkfi laHko ugha gks ikrk fd o"kZ ds vafre [kkrs cukus dh

frfFk dks lHkh vk; udn esa izkIr gks gh tk, vkSj vFkok O;;ksa dk iwjk&iwjk Hkqxrku gksA gj o"kZ

dh ykHk&gkfu dh x.kuk vkSj mldh 'kq)rk rHkh iwjh gksrh gS tc o"kZ fo'ks"k ls lacaf/kr lHkh vk;

vkSj O;; ml o"kZ lfEefyr dh tk;s rFkk ml o"kZ ls vlEcfU/kr dks NksM+ fn;k tk,A blfy,

lgh ykHk&gkfu dh x.kuk ds fy, dqN lek;kstuksa dk fd;k tkuk vko';d gks tkrk gSA

f'k{k.k ds mn~ns'; %f'k{k.k ds mn~ns'; %f'k{k.k ds mn~ns'; %f'k{k.k ds mn~ns'; %f'k{k.k ds mn~ns'; %bdkbZ f'k{k.k ds i'pkr fo|kFkhZ vfUre ys[kksa esa %

Ø lek;kstu dk vFkZ vkSj mudh vko';drk dks le>k ldsaxsA

Ø fofHkUu izdkj ds lek;kstuksa dh lwph cuk ldsaxsA

Ø fofHkUu lek;kstuksa esa fd;s tkus okys ys[kksa o muds izHkko dks crk ldsaxsA

Ø lek;kstu ds lkFk ,dkadh O;olk; ds vfUre ys[ks cuk ldsaxsA

izeq[k f'k{k.k fcUnq izeq[k f'k{k.k fcUnq izeq[k f'k{k.k fcUnq izeq[k f'k{k.k fcUnq izeq[k f'k{k.k fcUnq (Major Teaching Points) % % % % %

vFkZ ,oa ifjHkk"kk vFkZ ,oa ifjHkk"kk vFkZ ,oa ifjHkk"kk vFkZ ,oa ifjHkk"kk vFkZ ,oa ifjHkk"kk (Meaning & Definition) % % % % % ys[kkadu iz.kkyh ds nks vk/kkj gks ldrs gS &

jksdM+ vk/kkj o ns; vk/kkjA fdUrq lkekU;r% nwljs vk/kkj dks gh ekU;rk nh tkrh gS ftlesa

ys[kkdeZ esa dqN tfVyrk,a iSnk gks tkrh gSA

{ 108 }

O;olk; esa vusd ,sls vk;&O;; gks ldrs gS tks pkyw o"kZ ds gksrs gq, Hkh cgh [kkrksa esa

ugha vk lds gS rFkk blh izdkj vusd ,sls vk;&O;; Hkh gks ldrs gSa tks fiNys ;k vxys o"kZ

ls lacaf/kr gS fQj Hkh mudks cgh [kkrksa esa fy;k tk pqdk gSA bl ij /;ku ugha nsus ls O;kikj

dk lgh ykHk&gkfu vkSj okLrfod vkfFkZd fLFkfr Kkr ugha gks ldrh gSA lek;kstu O;kikj

ds lgh ykHk&gkfu rFkk vkfFkZd fLFkfr Kkr djus dh vko';drk ls tqM+k ,d egRoiw.kZ fopkj

vkSj vo/kkj.kk gSA

bl izdkj pkyw o"kZ ls lacaf/kr vk; vkSj O;; dks tks cgh [kkrksa esa ugha vk, gS] mUgsa

'kkfey djus rFkk pkyw o"kZ ls vlEcfU/kr dks cgh[kkrs ls gVkus dh fØ;k dks gh lek;kstu

dgk tkrk gSA

ykHk&gkfu ;k vkfFkZd fLFkfr ds v'kq) gksus ds dkj.k ykHk&gkfu ;k vkfFkZd fLFkfr ds v'kq) gksus ds dkj.k ykHk&gkfu ;k vkfFkZd fLFkfr ds v'kq) gksus ds dkj.k ykHk&gkfu ;k vkfFkZd fLFkfr ds v'kq) gksus ds dkj.k ykHk&gkfu ;k vkfFkZd fLFkfr ds v'kq) gksus ds dkj.k (Causes) %%%%%

1- pkwy o"kZ ds vk;&O;; dks NksM+us ijA

2- vxys ;k fiNys o"kZ dh enksa dks lfEefyr j[kus ijA

fl)kar ,oa mipkj fl)kar ,oa mipkj fl)kar ,oa mipkj fl)kar ,oa mipkj fl)kar ,oa mipkj %%%%%

1- ykHk&gkfu [kkrksa esa dsoy pkyw o"kZ ds vk;&O;; gh j[kuk pkfg,A

2- vkxkeh o fiNys o"kZ ds vk;&O;; dks NksM+uk gksrk gS] ;k tqM+s gksus ij gVk nsuk pkfg,A

3- vizkIr vk; (Earned Income) rFkk iwoZnRr O;; (Prepaid Expenses) vizR;{k esa

lEifRr;ka gS] vr% fpV~Bs esa bUgsa lEifRr i{k esa ysuk pkfg,A

4- vnRr O;; (Outstanding Expenses) vkSj iwoZizkIr vk; (Un-earned Income) vizR;{k

:i esa nkf;Ro gS] vr% fpV~Bs esa bUgsa nkf;Ro i{k esa fy[kuk pkfg,A

lek;kstu dh vko';drk o mn~ns'; lek;kstu dh vko';drk o mn~ns'; lek;kstu dh vko';drk o mn~ns'; lek;kstu dh vko';drk o mn~ns'; lek;kstu dh vko';drk o mn~ns'; %%%%%

1- pkyw o"kZ ls lacaf/kr lHkh vk; vkSj O;;ksa dks ;Fkksfpr :i esa ysus ds fy,A

2- O;kolk; ds 'kq) ykHk o 'kq) gkfu ds Kku ds fy,A

3- O;olk; esa gksus okyh vfuf'prkvksa] âkl vkfn ds fy, mfpr izko/kku djus ds fy,A

4- O;olk; dh vkfFkZd fLFkfr ds iw.kZ Kku ds fy,A

izeq[k lek;kstu mudh izfof"V;ka vkSj mudk vafre [kkrksa ij izHkko izeq[k lek;kstu mudh izfof"V;ka vkSj mudk vafre [kkrksa ij izHkko izeq[k lek;kstu mudh izfof"V;ka vkSj mudk vafre [kkrksa ij izHkko izeq[k lek;kstu mudh izfof"V;ka vkSj mudk vafre [kkrksa ij izHkko izeq[k lek;kstu mudh izfof"V;ka vkSj mudk vafre [kkrksa ij izHkko %%%%% Adjustment Adjustment Entry Trading Profit & Loos Balance Sheet

Account

1. Closing Stock(inclusing - goods intransit and good withcustomers sent onsale or return basis)2. OutstandingExpenses

Closing Stock A/c Dr To Trading A/c

.......(Exp.)A/c DrTo Trading /P&L A/c(Direct Exp.-TradingIndirect Exp-P&L A/c)

Write in Cr. side

Add to theexpense..If Direct Exp.

- -

Add to theexpense-- If Indirect Exp

Write in Assets

Write in Liablitiesside

{ 109 }

3. Prepaid Expenses

4. Earned Income

5. Unearned Income

6. Bad debts

7. Reserve for Baddebts8. Reserve for dis.for Debtors9.Reserve for dis.for Creditors10.Depreciation

11.Interest onCapital

12.Interest onDrawings

13.Manager'sCommission

14.Abnormal Loss

Trading /P&L A/c Dr To ......(Exp.) A/c(Direct Exp.-TradingIndirect Exp-P&L A/c)Earned.....A/c Dr To......(Income) A/c....(Income)A/c Dr To Unearned..(In)A/ci.Bad Debts A/c Dr To Sundry Debtorsii.P&L A/c Dr To Bad Debts A/cP & L A/c Dr To Res. for Bad DebtsP & L A/c Dr To Res. for Di. on debRe. for Di. on Cred A/c Dr To P/L A/ci. Depreciation A/c Dr To Assets A/cii. P&L A/c Dr To Depreciation A/cInterest on capitali. Int. on Capital A/c Dr To Capital A/cii. P&L A/c Dr To Int. on Capital A/ci. Drawings A/c Dr To Int. on Drawingsii. Int. on DrawingsA/c Dr To P&L A/cProfit & Loss A/c Dr To Manager's Comm

Profit & Lon A/c Dr To Abnormal Loss

Substract fromthe expense..IfDirect Exp.

--

--

--

--

--

--

--

--

--

--

--

--

--

Substract from theexpense.--If indirect Exp

Add to the income

Substract form theincome

Write in Debit sideand if alreadywritten add to itWrite in Debit Side

Write in Debit Side

Write in CreditsideWrite in Debit side

Write in Debit Side

Write in credit side

Write in debit side

write in debit side

Write in Assets side

Write in Assets side

Write in theLiabilities side

Substract from theDebtors in AssetssideSubstract from theDebtors in asset sideSubstract from theDebtors in Assets sideSubstract from thecreditors in Liablities side.Substract from theasset in Asset side

Add to the capital inliablities side

Add to the Drawings

Show as liablities

Substract from theconcerned asset.

dqN x.kuk,a %

d-d-d-d-d- nsunkjksa ij NwV ds fy, lafpfr %

[Sundry Debtors - Bad debts(Adjustment)] X RateReserve for Bad debts =

100

[k -[ k -[ k -[ k -[ k - nsunkjksa ij NwV ds fy, lafpfr %Reserve for Dis. on Debtors = [Sundry Debtors - (Adj. Bad Debts+Res. for Bad Debts] X Rate

x -x -x -x -x - ysunkjksa ij NwV ds fy, lafpfr %

Reserve for Discount on Creditors = Sundry Creditors X Rate

{ 110 }

? k -? k -? k -? k -? k - izcU/kd dk deh'ku % d- ldy ykHk ij % ldy ykHk X nj

deh'ku =100

[k- 'kq) ykHk ij %

deh'ku ds iwoZ ykHk&gkfu [kkrs dk 'ks"k X njdeh'ku =

¼nj $ 100½

ykHk gkfu [kkrs esa fy[kuk % Particulars Amount Particulars Amount

Rs. Rs.To Bad Debts A/c (given in Trial Bal.) --- By Resever for Discount on -- + Bad Debts A/c (Adj.) --- creditors A/c + Bad Debts A/c (New) ---

---- Old Reserve --- ---*

To Reserve for discount on Debtors A/c --

To Manager's Commission --

uohu 'kCnkoyh %uohu 'kCnkoyh %uohu 'kCnkoyh %uohu 'kCnkoyh %uohu 'kCnkoyh %lek;kstu vfUre jgfr;k izkjafHkd jgfr;k iwoZnRr O;; vnRr O;;

(Adjustment) (Closing Stock) (Opening Stock) (Prepaid Exp.) (Outstanding Exp.)

vftZr ;k mikftZr vk; vuqikftZr vk; Mwcr _.k Mwcr _.k lafpfr vkgj.k ij C;kt

(Earned or Accrued Inc.) (Unearned Inc.) (Bad Debts) (Bad Debts Res) (Int. on Drawings)

iawth ij C;kt nsunkjksa dh NwV dh lafpfr izR;{k O;; vizR;{k O;; lEifRr i{k

(Int. on Capital) (Res. for dis. on Debtors) (Direct Exp.) (Indirect Exp.) (Asset Side)

nkf;Ro i{k ns; iz.kkyh jksdM+ iz.kkyh ekxZ esa eky

(Liabilities Side) (Accural Basis) (Cash Basis) (Goods in Transit)

¼lekukFkZd 'kCn% vfxze O;;] vlekIr ;k iwoZnRr O;;/Exp. paid in advance, Un-expired or

Prepaid Expenses; blh izdkj vk; ls lacf/kr 'kCn Hkh gks ldrs gSa½

lgk;d lkexzh %lgk;d lkexzh %lgk;d lkexzh %lgk;d lkexzh %lgk;d lkexzh % 1- pkd MLVj 2- CySd cksMZ 3- jksyj cksMZ 4- jkstukepk vkSj lgk;d cfg;ksa

dh Nih gqbZ iqLrdsa 5- jksdM+ iqLrd o vU; [kkrs 6- O;kolkf;d laLFkkuksa ds vfUre [kkrs

7- lek;kstuksa ds fooj.k 8- O;kogkfjd mnkgj.k 9- izfDVl lSV 10- O;kolkf;d laxBuksa ds

ys[ks 11- O;kolkf;d laxBuksa dk Hkze.k 12- ys[kkdkj lss lk{kkRdkjA

f'k{k.k dh dk;Zfof/k ;k izfØ;kf'k{k.k dh dk;Zfof/k ;k izfØ;kf'k{k.k dh dk;Zfof/k ;k izfØ;kf'k{k.k dh dk;Zfof/k ;k izfØ;kf'k{k.k dh dk;Zfof/k ;k izfØ;k (Teaching Procedure) %

1- loZizFke Nk=ksa dks iqLrikyu pØ (Bookkeeping Cycle) dk mYys[k djrs gq, vfUre

{ 111 }

ys[kksa dk vFkZ] egRo] vko';drk] vkfn ij /;ku fnykuk pkfg, ,oa vfUre [kkrksa ds ykHkdkjh

izHkkokas dks le>kuk pkfg, ftlls Nk=ksa dks ;g yxs fd lHkh izdkj ds O;olk;ksa ds fy, bu

[kkrksa dh vfuok;Z vko';drk gSA blds fy, fuEu izdkj ds iz'u j[ks tk ldrs gS %

d- D;k vki ryiV ns[kdj O;kikj ds ifj.kke dks crk ldrs gS \

[k- O;olk; dh vkfFkZd fLFkfr esa lEifRr;ksa dh iwath ij nkf;Roksa ls cjkcjh vki dSls

fl) dj ldrs gS \

2- blds ckn O;olk; ds [kkrs cukus dh vfUre frfFk dks ckdh jgus okys fglkc] âkl o

lafpfr;ksa dh vko';drk ij /;ku fnykuk gksxkA fofo/krkiw.kZ vkSj lgh rjhdksa ls

lek;kstu ds mfpr izHkko rFkk lek;kstu ugha djus dh gkfu;ka la{ksi esa crkdj mi;qDr

fof/k ls dk;Z djuk pkfg,A

3- lek;kstu dk vFkZ Li"V djrs gq, bldh vko';drk vkSj mn~ns'; crkuk pkfg,A

4- fofHkUu izdkj ds lek;kstu o mudk vfUre [kkrksa ij nksgjk izHkko Li"V djrs gq,

lek;kstu izfof"V;ksa dks fodflr djsaA

5- lk/kkj.k ryiV ij lek;kstu djrs gq, ykHk&gkfu [kkrk vkSj vkfFkZd fpV~Bk cuok,aA

¼ryiV ij gh MsfcV vkSj ØsfMV i{k esa iSfly ls lek;kstu ,oa O;kikj o ykHkkykHk rFkk

vkfFkZd fpV~Bs es tkus okys enksa ds vuqlkj fu'kku cukdj T, P or B : for adjustments A½

6- ljy ls dfBu dh vksj vxzlj gksA

7- odZ'khV dk mi;ksx Hkh fd;k tk ldrk gSA

8- lek;kstu lfgr vafre [kkrs cukus dk i;kZIr vH;kl djk;sA


dk;Z fof/k 5- xgdk;Z 6- fopkj&foe'kZ fof/k 7- izn'kZu fof/k 8- ifj;kstuk fof/k 9- izfDVl lSV fof/k

ewY;kadu ;kstukewY;kadu ;kstukewY;kadu ;kstukewY;kadu ;kstukewY;kadu ;kstuk (Evaluation Plan) %

v/;kiu dk mn~ns'; Nk= dk lh[kuk gskrk gSA lkFk gh Nk= us D;k lh[k \ vkSj fdruk

lh[kk \ bldk Hkh ewY;kadu izHkkoiw.kZ rjhds ls gksuk pkfg;sA lek;kstu ds laca/k esa O;kogkfjd

vkSj lS)kafrd ewY;kadu fuEu fcanqvksa ds vk/kkj ij gks ldrk gSA

1- lek;kstu ds ikfjHkkf"kd enksa rFkk fof'k"V lek;kstuksa] vko';drkvksa rFkk egRo dk KkuA

2- O;kogkfd :i ls iz'u gy djus dh ;ksX;rk dk KkuA

3- lek;kstu dk y+kHk gkfu [kkrs vkSj fpV~Bs ij izHkko dk KkuA

4- tuZy izfof"V;ka djus vkSj muds Li"Vhdj.k {kerk dh tkap

5- vR;Ur y?kq mRrjh; iz'u rS;kj djus vkSj muds mRrj nsus dh ;ksX;rkA

bdkbZ ijh{k.k ds i'pkr~ vko';drkuqlkj mipkjkRed f'k{k.k dh O;oLFkk Hkh dh tkuh

pkfg,A

{ 112 }

bdkbZ ijh{k.kbdkbZ ijh{k.kbdkbZ ijh{k.kbdkbZ ijh{k.kbdkbZ ijh{k.k (Unit Test) % % % % %


1- lek;kstu dh vo/kkj.kk D;k gS\

2- lek;kstu dk izHkko dgka dgka iM+rk gS\

3- lek;kstu djus ij vfUre [kkrs ij D;k izHkko gksaxs \

4- vnRr O;;ksa ds dksbZ ikap mnkgj.k nhft,A

5- iwoZnRr O;;ksa ds dksbZ ikap mnkgj.k nhft,A

6- mikftZr vk; ds dksbZ ikap mnkgj.k nhft,A

7- vuqikftZr vk; ds dksbZ ikap mnkgj.k nhft,A

8- D;k gks tk, fd lek;kstu ugha djus iM+s \

9- fuEufyf[kr dFku lR; gSa vFkok vlR; vkSj D;ks \

d- O;kikj esa 'kq) ykHk&gkfu tkuus ds fy, lek;kstu vko';d gSA

[k- vnRr O;; fpB~Bs es nkf;Ro i{k esa fy[krs gS\

x- mikftZr vk; dks vk; esa tksM+k tkrk gS \

?k- izR;sd lek;kstu vyx&vyx [kkrksa ij izHkko Mkyrk gS\

M- izR;sd lek;kstu fpVB~s ij vyx&vyx izHkko Mkyrk gS\

p- ykHk gkfu [kkrksa esa vyx&vyx i{k esa ys[kk gksrk gS\

y?kq mRrjh; iz'u %y?kq mRrjh; iz'u %y?kq mRrjh; iz'u %y?kq mRrjh; iz'u %y?kq mRrjh; iz'u %

1- lek;kstu D;k gS \

2- lek;kstu dh vko';drk D;ksa gksrh gS \

3- vnRr O;; ds fn;s x;s ikap mnkgj.kksa dh izfof"V;ka fyf[k;sA

4- iwoZnRr O;; ds fn;s x;s ikap mnkgj.kksa dh izfof"V;ka fyf[k;sA

5- vuqikftZr vk; ds fn;s x;s ikap mnkgj.kksa dh izfof"V;ka fyf[k;sA

6- mikftZr vk; ds fn;s x;s ikap mnkgj.kksa dh izfof"V;ka fyf[k;sA

7- fuEufyf[kr dFku lR; gS vFkok vlR; \ vkSj D;ksa

d- iwoZnRr O;; dh lek;kstu izfof"V esa O;; dk [kkrk ØsfMV fd;k tkosxkA

[k- vizkI; vk; dh izfof"V esa vk; dk [kkrk ØsfMV gksxkA

x- âkl dh lek;kstu izfof"V esa lEifRr [kkrk MsfcV gksxkA

8- lek;kstu dk oxhZdj.k ¼Hksn vkSj izdkj½ fyf[k;s \

9- O;; vnRr gS vFkok iwoZnRr] vki dSls tkusaxs \

10- vk; mikftZr gS vFkok vuqikftZr] vki dSls tkusaxs \

11- iw¡th vkSj vkgj.k ds C;kt dk ys[kk vki fdl izdkj djrs gS \

12- fpV~Bs ij lEifRr i{k esa lek;kstu dk D;k&D;k izHkko gks ldrk gS\

{ 113 }

13- fpV~Bs ij nkf;Ro i{k esa lek;kstu dk D;k&D;k izHkko gks ldrk gS\

fucU/kkRd iz'u %fucU/kkRd iz'u %fucU/kkRd iz'u %fucU/kkRd iz'u %fucU/kkRd iz'u %

1- vfUre [kkrksa esa lek;kstu djus dk D;k vkSfpR; gS\ O;kikj vkSj ykHk&gkfu [kkkrs

esa eq[;r% fd;s tkus okys rhu lek;kstuksa dks le>kb;sA

2- izcU/kksa dks deh'ku D;ksa fn;k tkrk gS\ deh'ku nssus dh fof/k;ksa dks la{ksi esa

le>kb;sA

la[;kRd iz'u %la[;kRd iz'u %la[;kRd iz'u %la[;kRd iz'u %la[;kRd iz'u %

1- fuEu 'ks"kksa ls lat; ,.M cznlZ] Hkksiky dk 31 ekpZ 2007 dks lekIr gksus okys o"kZ dk

O;kikj [kkrk rS;kj dhft;sA:i;s

izkjfEHkd LVkd 2]000Ø; 20000foØ; 30000foØ; okfilh 1000etnwjh 2000xkM+h HkkM+k 500dks;yk 'kfDr 200pqaxh 100Ø; okfilh 500

lek;kstu %d- vfUre jfgr;k :- 7]000A[k- etnwjh ds 400 :i;s nsuk ckdh gSA

2- fuEufyf[kr tkudkjh ls xksiky izlkn :is'k dqekj dk fnukad 31 fnlEcj 2007 dks

lekIr gksus okys o"kZ gsrq ykHk&gkfu [kkrk rS;kj dhft,A

:i;sldy ykHk 30]000osru 2000foKkiu O;; 100Mkd rkj O;; 50ejEer O;; 400C;kt 1500izkIr vigkj 200izkIr C;kt 150NikbZ ,oa LVs'kujh 250VsyhQksu O;; 400fdjk;k nqdku fn;k 250ns; deh'ku 100

{ 114 }

lek;kstu &d- osru ds :- 400 vnRr jgs gSA[k- :- 100000 dk _.k 6 izfr'kr dh nj ij 1 tqykbZ dks fy;k x;k FkkAx- VsyhQksu O;; dk 200 :- dk ,d fcy nsuk ckdh gSA?k- eSustj dks ldy ykHk ij 2 izfr'kr dh nj ls deh'ku feyrk gSA

3- Jh Hkxorh VªsfMax daiuh Hkksiky ds fnlEcj 2007 dh ijh{kk lwph ls vfUre ys[ks rS;kj dhft,A

Debit Balances Amount Credit Balances Amount Opening Stok 3,000 Capital 10, 800 Purchases 10,000 Purchase Retruns 350 Debtors 6,000 Creditors 7,850 Trade Expenses 1,000 Bills Payable 1,400 Plant & Machinery 5,000 Sales 24,200 Insurance 180 Commission 400 Building 6,300 Wages 2,500 Salaries 2,400 Drawings 920 Cash 2,700 Bill Receivable 4,000 Bad debts 1,000

45,000 45,000

lek;kstu %d- vfUre jgfr;k :- 10]000A[k- vizkIr _.k :- 1]000Ax- vizkIr _.k lafpfr ds fy, nsunkj ij 5 izfr'kr dk izko/kku djuk gSA?k- e'khujh ij 10 izfr'kr dh nj ls âkl yxkuk gSA

4- fuEufyf[kr ijh{kk lwph ls Jh lrh'k ds 31 fnlEcj 2007 dks lekIr o"kZ esa vfUre [kkrsrS;kj dhft;sA

:i;s :i;siw¡th 10]000 osru 3]250izkIr foi= 1]400 gLrLFk jksdM+ 2]600;a= ,oa e'khu 6]400 fofo/k nsunkj 3]200izkjfEHkd Lda/k 3]150 fofo/k ysunkj 4]450Ø; 10]650 ns; foi= 1]350foØ; 18]200 chek o dj 750Ø; ij HkkM+k 320 deh'ku ¼izkIr½ 300;k=k O;; 1]230 vkgj.k 650Mwcr _.k 450 ns; cV~Vk 250lek;kstu %1- vfUre Lda/k 60002- iwoZnRr ;k=k O;; :- 303- chek dh ikfylh 1 tqykbZ 2007 dks 600 :- okf"kZd izhfe;e dh yh xbZ FkhA

4- xksnke esa vkx yxus ls :- 3000 dk eky ty x;k rFkk chek daiuh ls :- 2]500 izkIr gq,A

{ 115 }


xSj O;kikfjd laLFkkvksa esa ys[kkaduxSj O;kikfjd laLFkkvksa esa ys[kkaduxSj O;kikfjd laLFkkvksa esa ys[kkaduxSj O;kikfjd laLFkkvksa esa ys[kkaduxSj O;kikfjd laLFkkvksa esa ys[kkadu

¼xSj O;kikfjd laLFkk,a & vFkZ o mnkgj.k] izkfIr Hkqxrku [kkrk o vk; O;; [kkrk & vFkZ]

egRo o fuekZ.k fof/k ¼ys[kkadu fof/k½] dks"k vk/kkfjr o xSj dks"kh; O;;ksa dk ys[kk] izkfIr

Hkqxrku] vk;&O;; [kkrk o lek;kstu ds vk/kkj ij laLFkk dk vkfFkZd fpV~Bk cukuk½

dqy vad % 10dqy vad % 10dqy vad % 10dqy vad % 10dqy vad % 10 vko';d U;wure dky[kaM % 08 vko';d U;wure dky[kaM % 08 vko';d U;wure dky[kaM % 08 vko';d U;wure dky[kaM % 08 vko';d U;wure dky[kaM % 08

O;kikfjd laLFkkvksa ds izkjaHk ,oa lapkyu dk eq[; mÌs'; ykHk vftZr djuk gksrk gSA

buds vykok dqN xSj O;kikfjd laaLFkk, gksrh gSA ftudk mn~ns'; ykHk vftZr djuk u gksdj

lekt ;k vius lnL;ksa dh lsok gksrk gSA ftl izdkj O;kikfjd laLFkk,a vkfFkZd O;ogkjksa ds

ys[kadu ds i'pkr~ viuh [kkrk cgh rS;kj djrh gSa rFkk o"kZ ds var esa vfUre [kkrs rS;kj djuk

gksrk gSA mlh izdkj] xSj ljdkjh laLFkk,a Fkh vius O;ogkjksa dks Øec) :i esa fy[kdj vfUre

[kkrs rS;kj djrh gSA xSj O;kikfjd laLFkk,a igys udn ysunsuksa dks jksdM+ iqLrd dh Hkkafr

izkfIr Hkqxrku [kkrs esa fy[krh gS fQj muls vk;&O;; [kkrk vkSj fpV~Bk cuk;k tkrk gSA

vk;&O;; [kkrs dks gh O;kikfjd laLFkk,a O;kikj ,oa ykHk&gkfu [kkrk dgrh gSA

f'k{k.k ds mn~ns'; %f'k{k.k ds mn~ns'; %f'k{k.k ds mn~ns'; %f'k{k.k ds mn~ns'; %f'k{k.k ds mn~ns'; %bdkbZ f'k{k.k ds i'pkr~ Nk= %

Ø xSj O;kikfjd laLFkkvksa dk vFkZ vkSj ifjHkk"kk crk ldsxs

Ø xSj O;kikfjd laLFkkvksa dk mn~ns'; crkrs gq, mudh lwph cuk ldsaxsA

Ø izkfIr Hkqxrku [kkrk] jksdM+ cgh ,oa vk;&O;; [kkrk dk vFkZ ,oa iwathxr ,oa

vkxexr enksa esa varj crk ldsA

Ø izkfIr ,oa Hkqxrku [kkrk rS;kj dj ldsaxsA

Ø vk;&O;; [kkrk rS;kj dj ldsaxsA

Ø izkfIr ,oa Hkqxrku [kkrs ls jksdM+ cgh ,oa cSad 'ks"k Kkr dj ldsaxsA

Ø xSj O;kikfjd laLFkkvksa ds ys[kksa dks rS;kj dj ldsaxsA


vFkZ %vFkZ %vFkZ %vFkZ %vFkZ % xSj O;kikfjd laLFkkvksa ls vk'k; ,slh laLFkkvksa ls gS ftudk mn~ns'; /ku dekuk ugha

gksrk oju~ lekt dh lsok dj ds ekuo dY;k.k esa o`f) djuk gskrk gSA vukFkky;] iqLrdky;]

vLirky] fo|ky;] Dyc] O;k;ke 'kkyk,a] vkS"k/kky;] euksjatu lfefr;ka] /kkfeZd laLFkk,a

vkfn buds mnkgj.k gSA

ifjHkk"kk %ifjHkk"kk %ifjHkk"kk %ifjHkk"kk %ifjHkk"kk % ,slh laLFkk, ftudk mn~ns'; lektlsok] lnL;ksa dk euksjatu o muds fgrksa dh

j{kk djuk gksrk gS] ¼ykHkktZu ugha½ xSj O;kikfjd laLFkk,a dgykrh gSA

{ 116 }

mn~ns'; %mn~ns'; %mn~ns'; %mn~ns'; %mn~ns'; % xSj O;kikfjd laLFkkvksa esa ys[kk djus dk mÌs'; lgh vkfFkZd fLFkr dk irk yxkuk

gksrkgSA blds fy, ml laLFkk dk izkfIr Hkqxrku [kkrk] vk;&O;; [kkrk rFkk fpV~Bk rS;kj

fd;k tkrk gSA

bu laLFkkvksa esa fglkc&fdrkc ds fy, jksdM+ iz.kkyh dk mi;ksx fd;k tkrk gSA jksdM+

iqLrd lcls egRoiw.kZ iqLrd gksrh gSA blds lkFk gh eseksj.Me cqd esa lHkh [kkrs vkSj LVkWd

jftLVj esa lHkh lEifRr;ksa dk fglkc j[kk tkrk gSA fofHkUu fof'k"V is'ksoj O;fDr tSls &

MkDVj] odhy] oS|] vkfn Hkh bl iz.kkyh dk mi;ksx djrs gSA

ys[kkadu izfof/k %ys[kkadu izfof/k %ys[kkadu izfof/k %ys[kkadu izfof/k %ys[kkadu izfof/k % bl iz.kkyh essa eq[; :i ls fuEufyf[kr ys[kkdk;Z fd;k tkrk gS %

¼1½¼1½¼1½¼1½¼1½ izkfIr ,oa Hkqxrku [kkrk %izkfIr ,oa Hkqxrku [kkrk %izkfIr ,oa Hkqxrku [kkrk %izkfIr ,oa Hkqxrku [kkrk %izkfIr ,oa Hkqxrku [kkrk % ;g ,d izdkj ls jksdM+ cgh dk lkjka'k gksrk gSA

fo'ks"krk,a %

1- jksdM+ vkSj cSad nksuksa ds en feykdj fy[ks tkrs gSA

2- ;g ,d okLrfod [kkrs dh Hkkafr gSA

3- izkfIr;ka ck;sa ;k MsfcV i{k esa rFkk Hkqxrku nk;sa ;k ØsfMV i{k esa fy[ks tkrs gSA

4- fcuk vk;xr vkSj iw¡thxr vFkok fiNys] pkyw ;k vxys o"kZ dk /;ku fn;s udn

lkSnk gksus ds vk/kkj ij gh ys[kk dj fn;k tkrk gSA

5- ;g [kkrk jksdM+ vkSj cSad ds feys 'ks"k ls izkjaHk gksrk gS rFkk mlh ls lekIr gksrk gSA

6- blesa vizkIr vk; ,oa vnRr O;;ksa dk ys[kk ugha fd;k tkrkA

bldk laf{kIr izk:i fuEu izdkj gS % ¼;gka ij dsoy vaxszth esa izkfIr ,oa Hkqxrku [kkrs dk

izk:i fn;k x;k gS blds fgUnh :ikarj.k dh Nk=ksa ds lkFk ppkZ vko';drkuqlkj fd;k tkuk

vko';d gksxkA½Receipts and Payment Account

(for the year ended on 31st December, 1999) Receipts Amount Payments Amount

Rs. Rs.

To Balance b/dCash in hand -Cash at Bank -

" Subscription" Subscription for specific purpose" Life Membership fee" Entrance Fee" Donations - General" Donations - Specific" Grant - General Grant - Specific" Income from lectures" Proceeds from entertainments" Sale of Old Scrap/news papers" Interest/Dividends on Investment" Rent

- -- -- -- -- -- -- -- -- -- -- -- -- -- -

By Creditors" News Papers/Magzines" Postage and Telegrams" Audit Fee" Advertisement" Charity and Donationas" Maintenance" Salaries and Wages" Entertainment Expenses" Rent, Rates and Taxes" Insurance" Municipal Taxes" Bar Expenses" Gardening Expenses" Repairs and Renewals" Purchase of Books

- -- -- -- -- -- -- -- -- -- -- -- -- -- -- -- -

{ 117 }

" Endowment Fund" Legacies" Rec. on Prize/Match/Tournament Fund" Sale of Fixed Asset" Interest/Div on Spl. Investment

- -- -- -- -- -- -- -- -

" Printing and Stationary" Salaries" Electric Fitting" Furniture" Building" Sports Equipments" Cost of Land" Misc. Expenses" Balance c/d Cash in Hand - Cash at Bank -

- -- -- -- -- -- -- -

- -

¼2½¼2½¼2½¼2½¼2½ vk;&O;; [kkrk %vk;&O;; [kkrk %vk;&O;; [kkrk %vk;&O;; [kkrk %vk;&O;; [kkrk % ;g ykHk&gkfu [kkrs ds fl)kar ij vk/kkfjr gSA ,d fuf'pr

vof/k ls lEcaf/kr O;;ksa dks ml vof/k dh vk; ls feyku djds 'vk; dk O;; ij vkf/kD;'

;k 'O;; dk vk; ij vkf/kD;' dh x.kuk dh tkrh gSA

fo'ks"krk,a %fo'ks"krk,a %fo'ks"krk,a %fo'ks"krk,a %fo'ks"krk,a %

1- ;g ,d ukeek= [kkrk (Nominal Account) gSA

2- lHkh gkfu;ka ;k O;; ck;ha ;k MsfcV i{k esa rFkk ykHk ;k vk; ØsfMV i{k esa fn[kk;s tkrs gSA

3- bl [kkrs dk 'ks"k iw¡th Q.M gksrk gSA

bls fuEufyf[kr izk:i esa cukrs gS % ¼;gka ij dsoy vaxzsth esa vk; ,oa O;; [kkrs dk

izk:i fn;k x;k gS blds fgUnh :ikUrj.k dh ppkZ Nk=ksa ds lkFk vko';drkuqlkj fd;k tkuk

vko';d gksxkA½Income and Expenditure Account

(for the year ended on 31st December)

Receipts Amount Payments Amount Rs. Rs.

To Salaries Paid during the year --+ Outstanding for curr. yer. --+ Paid in advance in prev. yr. --- Paid in advance (for next yrs.)--- Paid the arrears for last yrs. --" Bar Expenses" Billiard Expenses" Tennis Expenses" Cricket Expenses" Gardening Expenses" Printing and st. paid in the yr. --+ paid is adv. last yrs.+ outstanding in curr. yr --- paid for pre. yrs. - -- paid for next yrs. - -" Loss on sale of Assests" Sunderies" Insurance" Depreciation on Machinery" Excess of Income over expenditure (Surplus)

By Subscription+ recd. in adv. in prev. yers. --+ in arrears --- recd. in adv. for next yrs. --- recd. the arrears of last yrs. --" Entrance Fee" Bar Receipts" Interest on Securities" Cricket Fee" Tennis fee" Sundry Incomes" Excess of Expenditure over Income

(Deficit)

- -- -- -- -- -- -- -- -- -- -- -- -- -- -- -- -

- -- -- -- -- -- -- -- -- -

{ 118 }

vk; O;; [kkrs esa Hkh ykHk gkfu [kkrs dh Hkkafr vnRr] iwoZnRr O;;ksa vkSj mikftZr vkSj

vuqikftZr vk; ls lEcaf/kr lek;kstu fd;s tkrs gSA

izkfIr Hkqxrku [kkrs dks vk;&O;; [kkrs esa cnyuk %izkfIr Hkqxrku [kkrs dks vk;&O;; [kkrs esa cnyuk %izkfIr Hkqxrku [kkrs dks vk;&O;; [kkrs esa cnyuk %izkfIr Hkqxrku [kkrs dks vk;&O;; [kkrs esa cnyuk %izkfIr Hkqxrku [kkrs dks vk;&O;; [kkrs esa cnyuk %

1- izkfIr Hkqxrku [kkrs ds izkfIr i{k esa fy[ks x;s jksdM+ 'ks"k NksM+dj vU; vkxexr

(Revenue) vk; dh enksa dks pkyw o"kZ ds fy, lek;ksftr djds ¼mikftZr ,oa vizkIr vk;

rFkk bl o"kZ dh fiNys o"kZ izkIr gks xbZ vk; dks lacaf/kr vk; esa tksM+k tk,xk rFkk

vuqikftZr fdUrq izkIr rFkk fiNys o"kZ dh cdk;k izkIr gqbZ vk; dks ?kVk;k tk;xk½

vk;&O;; [kkrs ds vk; (Credit) i{k esa fy[kk tk,xkA

2- izkfIr Hkqxrku [kkrs ds Hkqxrku i{k esa fy[ks x;s jksdM+ 'ks"k dks NksM+dj vU; vkxexr

(revenue) O;; dh enksa dks pkyw o"kZ ds fy, lek;ksftr djds ¼lHkh vnRr O;; rFkk bl

o"kZ ds fiNys o"kZ Hkqxrku gks x;s O;;ksa dks lEcaf/kr O;; esa tksM+k tk,xk rFkk iwoZnRr rFkk

fiNys o"kZ ds cdk;k Hkqxrku gq, O;;ksa dks ?kVk;k tk,xk½ vk;&O;; [kkrs ds O;;

(revenue) i{k esa fy[kk tk,xkA

3- izkfIr Hkqxrku [kkrs esa fy[ks x;s iw¡thxr vk; vkSj O;; dh enksa dks vk;&O;; [kkrs esa

ugha fy;k tk;xkA mUgsa fpV~Bs esa LFkkukUrfjr djuk gksxkA

4- vU; xSj&udnh lek;kstuk,a ¼;Fkk&âkl vkfn½ dks vk; O;; [kkrs esa mfpr i{k esa

fy[kk tk;xkA

5- lHkh lek;kstukvksa ds ckn vk; vkSj O;; dk feyku djus ij ;fn vk; vf/kd gks rks

O;; i{k esa vk; dk O;; ij vkf/kD;* fy[kdj 'ks"k fy[k fn;k tk,xkA O;; vf/kd gksus

ij vk; i{k eas ^O;; dk vk; ij vkf/kD;* fy[kdj 'ks"k fy[k fn;k tk;xkA

6- lk/kkj.kr% izkfIr Hkqxrku [kkrs ds lkFk fpV~Bk ugha cuk gksrk fdUrq vk;&O;; [kkrs ds

lkFk bls vo'; gh cuk nsuk pkfg,A

izkfIr Hkqxrku [kkrk vkSj vk;&O;; [kkrs esa varj ds vk/kkj %izkfIr Hkqxrku [kkrk vkSj vk;&O;; [kkrs esa varj ds vk/kkj %izkfIr Hkqxrku [kkrk vkSj vk;&O;; [kkrs esa varj ds vk/kkj %izkfIr Hkqxrku [kkrk vkSj vk;&O;; [kkrs esa varj ds vk/kkj %izkfIr Hkqxrku [kkrk vkSj vk;&O;; [kkrs esa varj ds vk/kkj %

1- ifjHkk"kk 2- [kkrs dh izd`fr 3- [kkrs dh le:irk ¼jksdM+ cgh vkSj ykHk&gkfu [kkrs ls½

4- izkjfEHkd vkSj vfUre 'ks"k 5- vkxexr vkSj iw¡thxr enksa esa vUrj 6- fofHkUu enksa ls

lacaf/kr vof/k 7- vk/kkjHkwr ys[kkadu iz.kkyh ¼jksdM+ vkSj O;kikfjd iz.kkyh½

¼3½ fpV~Bk %¼3½ fpV~Bk %¼3½ fpV~Bk %¼3½ fpV~Bk %¼3½ fpV~Bk % xSj O;kikfjd laLFkk dk xr o"kZ ,oa orZeku o"kZ dk fpV~Bk rS;kj fd;k tkrk gS

tks fuf'pr frfFk ij laLFkk dh foÙkh; fLFkfr Li"V djrk gSA bls fuEufyf[kr izk:i esa cukrs

gS %

¼;gka ij dsoy vaxzsth esa fpV~Bs dk dk izk:i fn;k x;k gS blds fgUnh :ikUrj.k dh ppkZ

Nk=ksa ds lkFk vko';drkuqlkj fd;k tkuk vko';d gksxkA½

{ 119 }

- -- -- -- -- -- -- -- -- -- -

- -

- -- -- -- -- -- -- -- -- -- -

- -- -

Balance Sheet(as on 31st December 2007)

Liabilities Amount Assets Amount Rs. Rs.

Outstanding SalariesCreditorsSubscriptions received in advanceIncome recd. in advanceBank OverdraftLoanTournamentFund(Less: Tour. Exp.)Building FundPrize FundInvestment FundCapital Fund --Add: Excess of Income over exp.--Less: Excess of Exp. over Inc. --

Cash in HandCash at BankPrepaid InsuranceInterest AccuredOutstanding SubscriptionInvestmentsStock of StationaryBar StocksSport Materials --- Less : Depreciation ---Furniture ------ Less : Depreciation ---Land and Building ------

loZizFke] miyC/k lwpukvksa ds vk/kkj ij izkjfEHkd fpV~Bk ;k fLFkfr fooj.k cukdj iw¡th

Q.M dh x.kuk izkjaHk dh lEifRr;ksa] vizkIr vk; vkfn dks tksM+dj mueas ls nkf;Ro o vnRr

O;; vkfn ?kVkdj dj yh tkrh gSA jksdM+ 'ks"k izkfIr Hkqxrku [kkrs ls feyrk gSA izkjfEHkd iw¡th

QUM dks vxys fpVBs esa nkf;Ro dh vksj fn[kkdj mles avk; dk O;; ij vkf/kD; tksM+k tkrk

gS ;k O;; dk vk; ij vkf/kD; ?kVk;k tkrk gSA

fpB~Bk cukus ds fy, lksiku %fpB~Bk cukus ds fy, lksiku %fpB~Bk cukus ds fy, lksiku %fpB~Bk cukus ds fy, lksiku %fpB~Bk cukus ds fy, lksiku %

1- izkjfEHkd fpV~Bs dh iwath Q.M dh jkf'k dks nkf;Ro i{k esa Hkhrjh dkWye esa fy[kdj mlesa

vk; O;; [kkrs ds 'ks"k dk lek;kstu djsaA

2- vnRr O;; o vuqikftZr vk; dks nkf;Ro i{k esa rFkk iwoZnRr O;; vkSj mikftZr vk; dks

lEifRr i{k esa fy[ksA

3- izkjfEHkd fpV~Bs dh vksj bl o"kZ Ø; dh xbZ lEifRr;ka vk; O;; [kkrs esa fy[ks vuqlkj

âkl yxkdj lEifRr i{k esa fy[ksA

4- izkfIr Hkqxrku [kkrs ls izkIr jksdM+ vkSj cSad dk 'ks"k lEifRRk;ka i{k esa fy[ksaA

5- izkjfEHkd fpV~Bs ds nkf;Roksa dks izkfIr Hkqxrku [kkrs ls feyku djds lek;kstu djrs gq,

nkf;Ro i{k esa fy[ksA

xSj O;kikfjd laLFkkvksa ds ys[kk djus dk rjhdk Hkh f}&izfof"V iz.kkyh ij gh vk/kkfjr

gksrk gSA

vk;&O;; [kkrs o fpV~Bs ls lacaf/kr dqN fo'ks"k ensa %vk;&O;; [kkrs o fpV~Bs ls lacaf/kr dqN fo'ks"k ensa %vk;&O;; [kkrs o fpV~Bs ls lacaf/kr dqN fo'ks"k ensa %vk;&O;; [kkrs o fpV~Bs ls lacaf/kr dqN fo'ks"k ensa %vk;&O;; [kkrs o fpV~Bs ls lacaf/kr dqN fo'ks"k ensa %

thou lnL;rk 'kqYd %thou lnL;rk 'kqYd %thou lnL;rk 'kqYd %thou lnL;rk 'kqYd %thou lnL;rk 'kqYd % thou i;ZUr lnL;rk ds fy, dsoy ,d ckj yh xbZ 'kqYd tks

lkekU;r% cM+h jkf'k gksrh gS rFkk fHkUu lwpuk ds vHkko esa bls iw¡thxr ekuk tkrk gSA

{ 120 }

izos'k 'kqYd %izos'k 'kqYd %izos'k 'kqYd %izos'k 'kqYd %izos'k 'kqYd % bls izfrekg] frekgh] Nekgh ;k okf"kZd fn;k tkrk gS ,d ckj gh nsus ds dkj.k

bls iw¡thxr ekuk tkuk pkfg, fdUrq vf/kdrj blds dqN Hkkx dks vkxexr Hkh eku fy;k

tkrk gSA

uhao 'kqYd uhao 'kqYd uhao 'kqYd uhao 'kqYd uhao 'kqYd (Endowment Fee) % ;g laLFkk dks etcwr cukus ds fy, cM+h jkf'k ds :i esa gksrh

gS ftls cSad vkfn esa tek dj nsrs gS rFkk iw¡thxr ekuk tkrk gSA blls gksus okyh vk; dks

vkxexr ekurs gSaA

pUnkpUnkpUnkpUnkpUnk (Subscription) % % % % % ;g vkxexr vk; ekuh tkrh gSA

nku nku nku nku nku (Donation) % lkekU; nku dks vk;&O;; [kkrs esa rFkk fof'k"V nku dks iw¡thxr ekuk

tkrk gSA

fof'k"V Q.M %fof'k"V Q.M %fof'k"V Q.M %fof'k"V Q.M %fof'k"V Q.M % ;g iw¡thxr ekus tkrs gSa rFkk muls lEcaf/kr O;;ksa dks mUgha ls ?kVk fn;k

tkrk gSA

mRrjnku ;k e`R;q i= ls izkIr /ku ¼yhxslh½ %mRrjnku ;k e`R;q i= ls izkIr /ku ¼yhxslh½ %mRrjnku ;k e`R;q i= ls izkIr /ku ¼yhxslh½ %mRrjnku ;k e`R;q i= ls izkIr /ku ¼yhxslh½ %mRrjnku ;k e`R;q i= ls izkIr /ku ¼yhxslh½ % bls iw¡thxr ekuk tkrk gSA

iqjkus v[kckj vkfn dh fcØh ls vk; %iqjkus v[kckj vkfn dh fcØh ls vk; %iqjkus v[kckj vkfn dh fcØh ls vk; %iqjkus v[kckj vkfn dh fcØh ls vk; %iqjkus v[kckj vkfn dh fcØh ls vk; % bls vkxexr ekuk tk;sxkA

dqN x.kuk,a %dqN x.kuk,a %dqN x.kuk,a %dqN x.kuk,a %dqN x.kuk,a %

v- pkyw o"kZ ds fy, dksbZ O;; %Expense paid during the current year ------ ----

Add: Outstanding for current year --Add: Paid in advance in previous year -- --

------ -----------

Less: Paid the arrears of prev. in Curr. yr. --Less: Paid in advance in Curr. yr. --

----- ----------

Expenses Chargeable to Income and Expenditure Account ----------

c- pkyw o"kZ ds fy, dksbZ vk;¼pUnk½ %Subscription Read during the current year ------

Add: Outstanding for current year --Add: Received in advance in previous year --

------ ------

Less: Subscription recd. for prev. years --Less: Subscription recd. in adv. for next yrs --

----- ------ ---- ------

l- pkyw o"kZ ds fy, [ksy lkexzh vkfn (Consumable Material) dk O;; fudkyus ds

fy, %

{ 121 }

Opening Stock of Sports Materials --------Add: Purchased during the current year(cash+credit) ----Less: Closing Stock of Sports Materials ----

--------Sports Materials consumed during the current year -----

--------

uohu 'kCnkoyh %uohu 'kCnkoyh %uohu 'kCnkoyh %uohu 'kCnkoyh %uohu 'kCnkoyh %jksdM+ pUnk vuqnku euksjatu ls izkfIr ,oa Hkqxrku(Cash) (Subscription) (Donation) (Entertainment Receipts and Payments)

ykHkka'k fdjk;k mRrjnku fof'k"V QaM nku(Divident) (Rent) (Legacy) (Special Fund) (Chairty)

uhao 'kqYd izos'k 'kqYd thou lnL;rk 'kqYd xSj&O;kikfjd laLFkk,a(Endowmnt) (Enterance Fee) (Life Membership Fee) (Non-Profit Entity)

izkfIr vkSj Hkqxrku [kkrk lafpr iw¡th fuf/k lkekU; fuf/k(Receipt and Payment A/c) (Accummulated) (Capital fund) (General Fund)

?kkVk vk;&O;; [kkrk vfrjsd

(Deficit) (Income and Expenditure A/c) (Surplus)

lgk;d lkexzh %lgk;d lkexzh %lgk;d lkexzh %lgk;d lkexzh %lgk;d lkexzh % 1- pkd MLVj 2- CySd cksMZ 3- jksyj cksMZ 4- jkstukepk 5- Nih gqbZ jksdM+

iqLrd o vU; [kkrs 6- O;kolkf;d laLFkkuksa ds vfUre [kkrs 7- O;kogkfjd mnkgj.k 8-

O;kolkf;d laxBuksa ds ys[ks 9- O;kolkf;d laxBuksa dk Hkze.k 10- ys[kkdkj ds lk{kkRdkj

11- pkVZ rS;kj djuk 12- O;kogkfjd Kku ds fy, dkYifud O;ogkjksa dk lsV rS;kj djukA

f'k{k.k dk;Zfof/kf'k{k.k dk;Zfof/kf'k{k.k dk;Zfof/kf'k{k.k dk;Zfof/kf'k{k.k dk;Zfof/k (Teaching Procedure) %

1- loZizFke xSj O;kolkf;d laLFkkvksa ds mnkgj.k nsrs gq, xSj O;kolkf;d laLFkkvksa ds vFkZ

,oa mn~ns'; ls ifjfpr djkuk rFkk ,slh laLFkkvksa ds fy, [kkrksa dh vko';drk dks

le>kuk gksxkA

2- xSj O;kikfjd laLFkkvksa dh ys[kkadu iz.kkyh ls ifjfpr djkuk rFkk mlesa [kksys tkus okys

[kkrs le>kuk gksxkA

3- iwathxr ,oa vkxexr enksa dk vFkZ Li"V djuk rFkk izkfIr ,oa Hkqxrku [kkrs esa vkus okyh

bu enksa dk Kku djkukA

4- jksdM+ cgh dh tkudkjh nqgjkdj mls izkfIr Hkqxrku [kkrs ls tksM+uk gksxkA ftlesa

ia¡wthxr ,oa vkxexr enksa dks le>krs gq, mudk ys[kk izkfIr ,oa Hkqxrku [kkrs esa djuk

vkSj O;kikfjd laLFkkvksa esa mi;ksx gksu sokys fof'k"V 'kCnksa dks le>kuk vkSj fo|kfFkZ;ksa

ls iz'u iwNdj mudks O;kogkfjd Kku djkukA

5- xSj O;kikfjd laLFkkvksa ds ys[ks rS;kj djuk rFkk mudk izkfIr ,oa Hkqxrku [kkrk rS;kj

djukA

{ 122 }

6- izkfIr vkSj Hkqxrku [kkrs ls vk;&O;; [kkrk rS;kj djus ds fy, iw¡thxr ,oa vkxexr

enksa os vko';d lek;kstuksa dks Li"V djukA

7- izkfIr vkSj Hkqxrku [kkrs ls vk;&O;; [kkrk rS;kj djukA

8- xr o"kZ ,oa orZeku o"kZ ds fpV~Bs rS;kj djukA

9- lek;kstu izfof"V;ksa dk vH;kl djkukA

10- vk; ,oa O;; [kkrksa ,oa fpV~Bk dk izk:i ,oa iz'uksa dks crkuk o vH;kl djkukA

xSj O;kikfjd laLFkkvska ds ys[ks le>kus dh lcls vPNh i)fr gks ldrh gS fd Nih gqbZ

jksdM+ iqLrd vkSj [kkrkcgh ij dkYifud laLFkk ds uke ls dkYifud O;ogkjksa }kjk mudks

jksdM+ iqLrd esa fy[kus fQj mudh [krkSuh djuk o 'ks"k fudkyukA rRi'pkr~ jksdM+ iqLrd ls

iwjs o"kZ dh jksdM+ izkfIr ,oa Hkqxrku dk lkjka'k rS;kj dj mls izkfIr ,oa Hkqxrku [kkrs esa

fy[kdj crkukA blds i'pkr~ lek;kstu O;ogkjksa dks 'kkfey dj vk;&O;; [kkrs rS;kj

djukA vk;&O;; [kkrs esa flQZ vkxexr enksa dks fy[kuk vkSj iw¡thxr enksa dks fpV~Bs esa

n'kkZuk crkuk gksxkA ckjh&ckjh ls Nk=ksa dk izkfIr vkSj Hkqxrku [kkrs esa dkSu&dkSu lh enksa dk

ys[kk gksrk gS vkSj D;ksa gksrk gS \ iw¡thxr enksa dk ys[kk fpB~Bs esa gksrkgS vkSj D;ksa gksrk gS\

vkSj vUr esa iwoZ ;k xr o"kZ dk fpV~Bk ,oa orZeku o"kZ dk fpV~Bk cukuk ,oa le>kukA


dk;Z fof/k 5- x`gdk;Z 6- fopkj foe'kZ fof/k 7- izn'kZu fof/k 8- ifj;kstuk fof/k 9- izfDVl lSV

fof/k 10- laxks"Bh i)fr 11- O;kogkfjd iz'uksa dk gy djus dh i)fr 12- iz;ksxkRed i)fr

13- izktsDV i)frA

ewY;kadu ;kstuk ewY;kadu ;kstuk ewY;kadu ;kstuk ewY;kadu ;kstuk ewY;kadu ;kstuk (Evaluation Plan) % % % % %

d{kk esa f'k{k.k ds le; gq, fopkj foe'kZ] iz'uksRrj rFkk var esa fd;s x;s iz'uksa vkSj x`g

dk;Z vkfn ds ek/;e ls Nk=ksa ds vf/kxe dk irk yxk;k tk ldrk gSA ikB dk fujh{k.k djus

ds ckn fo|kfFkZ;ksa ls ekSf[kd ,oa fyf[kr iz'uksa ds ek/;e ls dfBu rduhdh 'kCn ftudk

O;ogkj esa mi;ksx gksrk gS mudk vFkZ iwNuk] fofHkUu enksa ij o"kZ esa gq, vk;&O;; dh x.kuk

djokuk vkfn ls mRrj izkIr djuk] lkFk gh O;kogkfjd iz'uksa dk gy djokuk] mudh xyfr;ksa

esa lq/kkj djokuk] izktsDV fof/k ls muds Kku dk ewY;kadu dj ldrs gSaA bdkbZ dh lekfIr ij

dh tkus okyh bdkbZ (Unit Test) ijh{kk ls izR;sd Nk= dh =qfV;ksa vkS le>kUrj (Learning

Gaps) dk Kku gks tkrk gSA

bdkbZ ijh{k.kbdkbZ ijh{k.kbdkbZ ijh{k.kbdkbZ ijh{k.kbdkbZ ijh{k.k (Unit Test) % % % % %


1- xSj O;kikfjd laLFkkvksa dks ifjHkkf"kr dhft;s \

2- xSj O;kikfjd lLFkkvksa ds nl mnkgj.k nhft;s \

{ 123 }

3- jksdM+ cgh ls D;k vk'k; gS\

4- iw¡thxr ,oa vkxexr en D;k gS ifjHkk"kk nhft;s \

5- iw¡thxr ,oa vkxexr enksa dks mnkgj.k nsdj Li"V dhft;s \

6- izkfIr ,oa Hkqxrku [kkrs dks jksdM+ lkjka'k D;ksa dgrs gS\

7- vk;&O;; [kkrs dks ifjHkkf"kr dhft,\

8- izkfIr ,oa Hkqxrku [kkrk D;ksa cuk;k tkrk gS\

9- vk;&O;; [kkrk D;ksa cuk;k tkrk gS\


1- izkfIr ,oa Hkqxrku [kkrk D;k gS\ mldk izk:i cukb;sA

2- izkfIr ,oa Hkqxrku [kkrs o vk;&O;; [kkrs esa D;k varj gS \

3- vk;&O;; [kkrs dks xSj O;kikfjd laLFkkvksa dk ykHk&gkfu [kkrk D;ksa dgrs gS\

4- vk; ,oa nkf;Ro esa D;k vUrj gS\

5- vk;&O;; [kkrk vkSj ykHk&gkfu [kkrs esa D;k varj gS\

6- jksdM+ cgh vkSj izkfIr ,oa Hkqxrku [kkrksa esa D;k varj gS\

7- lk/kkj.k vk; vkSj fo'ks"k vk; esa D;k varj gS\

8- iw¡thxr vk; ls D;k vk'k; gSA mnkgj.k nsdj le>kb;s\

9- vkxexr vk; ls D;k vk'k; gSA mldk ys[kk fdl izdkj fd;k tkrk gS\

10- fuEufyf[kr 'kCnksa ds vFkZ fyf[k;s \

1- pUnk 2- vkthou 'kqYd 3- mRrjnku

11- xSj O;kikfjd laLFkkvksa dk D;k egRo gS\

fucU/kkRd iz'u %fucU/kkRd iz'u %fucU/kkRd iz'u %fucU/kkRd iz'u %fucU/kkRd iz'u %

1- xSj O;kikfjd laLFkkvksa ds ys[kk j[kus esa dkSu lh i)fr viuk;h tkrh gS\ foospu

dhft,A

2- iw¡thxr O;;ksa ,oa vk;xr O;;ksa ls D;k vk'k; gS \ budh fo'ks"krk,a crkb;s rFkk mRrj

dks mi;qDr mnkgj.kksa }kjk le>kb;sA

3- fdu fl)karksa ds vk/kkj ij iw¡thxr vkSj vkxexr O;;ksa esa vUrj djrs gS\ lksnkgj.k

le>kb;sA

4- ;fn iw¡thxr vkSj vkxexr enksa esa vUrj u fd;k tk, rks D;k izHkko gksxk \

5- izkfIr ,oa Hkqxrku [kkrs ls vk;&O;; [kkrk fdl izdkj cuk;k tkrk gS\ rFkk bls cukus

esa vki fdu&fdu ckrksa dk /;ku j[ksaxsA

la[;kRd iz'u % la[;kRd iz'u % la[;kRd iz'u % la[;kRd iz'u % la[;kRd iz'u % 1- fuEufyf[kr lwpukvksa ds vk/kkj ij 1 tuojh 2007 dks 'kq:- gq, bfUM;k

LiksVZl Dyc dk izkfIr ,oa Hkqxrku [kkrk rS;kj dhft,%

{ 124 }

1- bl LiksVZl Dyc ds 500 lnL; gSA izR;sd lnL; 100 :- okf"kZd pUnk nsrk gS blesa

ls 100 lnL;ksa us viuk pUnk o"kZ 2000 dk Hkh pUnk ns fn;k gS vkSj 50 lnL;ksa us

o"kZ 2000 esa nsus dk vk'oklu fn;k gSA

2- LiksVZl Dyc ds fy, QuhZpj [kjhnus ds fy, 5000 :- vfxze lksgu QuhZpj ekVZ

dks fn;k x;k FkkA ysfdu 31 fnlEcj 2007 rd QuhZpj ek= 4000 :- dk gh izkIr

gqvkA

3- LiksVZl Dyc ds nks deZpkfj;ksa dk osru 1]000 :- ek= izfrekg dh nj ls 31-3-2008

rd dk Hkqxrku dj fn;k x;kA

4- Hkou dk fdjk;k 2000 :- izfrekg dh nj ls vDVwcj] 2007 rd dj fn;k x;kA

5- Hkou ds fuekZ.k ds fy, Mksus'ku ,df=r fd;k 1]50]000 :-A

6- lk/kkj.k O;; dk 5000 :- dk Hkqxrku fd;k x;k vkSj 1000 :- nsuk ckdh gSA

7- fctyh ds fcy dk Hkqxrku fd;k 4000 :- fd;k x;k vkSj 1000 :- 'ks"k nsuk ckdh gSA

8- LiksVZl Dyc ds cSad [kkrs esa 20]000 :- tek fd;sA

9- 4 fctyh ds ia[ks [kjhns ,d ia[ks dh nj 1000 :- gS ftlds fy, 3000 :- vfxze

fn;kA

10- 5]000 :- dh [ksy lkexzh [kjhnh ftlesa ls 2000 :- dk Hkqxrku ckdh gSA

2- uhps fy[kh lwpukvksa ds vk/kkj ij o"kZ 2007 ds fy, pUns dh jkf'k dh x.kuk dhft;sA

ftls vk;&O;; [kkrs esa fy[kk tk ldsA

izkfIr Hkqxrku [kkrs ds vuqlkj orZeku o"kZ ds fy, izkIr pUnk 28]680 :-

01-01-07 dks vnRr pUnk 2400 :-

31-12-07 dks vnRr pUnk 3000 :-

01-01-07 dks vfxze pUnk 1800 :-

31-12-07 dks vfxze pUnk 1080 :-

3- uhps fy[kh lwpuk ds vk/kkj ij crkb;s fd ys[ku lkexzh dk fdruh jkf'k vk; O;; [kkrs

esa fy[kh tk,xh %

o"kZ 2007 esa ys[ku lkexzh ds fy, izkfIr ,oa Hkqxrku [kkrs ds vuqlkj fd;k x;k Hkqxrku

1080 :-

vkjfEHkd jgfr;k 01-01-07 dks 300 :-

vfUre jgfr;k 31-12-07 dks 50 :-

ysunkj ys[ku lkexzh 01-01-07 dks 200 :-

ysunkj ys[ku lkexzh 31-12-07 dks 130 :-

vfxze Hkqxrku o"kZ 2006 esa fd;k 20 :-

vfxze Hkqxrku o"kZ 2007 ds vUr esa fd;k 30 :-

{ 125 }

4- uhps fy[kh ryiV esa nh xbZ lwpukvksa ds vk/kkj ij 31-12-07 dks vk; O;; [kkrk rS;kj dhft,A

:i;s :i;sFurniture 10,500 Library books 15,700Building 75,000 General Investment 2,00,000Debtors (Subscription) 3,000 Staff Salaries 12,800Printing and Stationary 1,100 Creditors for Expenses 10,100Entrance Fees 4,600 Examination Fee 2,200Subscription Received 18,000 Interest on Investment 7,300Building Rent 3,600 Misc. Incomes 1,400Taxes Insurance 900 Examination Expenses 800Prize awarded 600 Prize Fund 10,000

5. The Following particulars relate to a Musical Society .

60015,575

16,175

Balance Sheetas on 31st December 2006

Liabilities Amount Assets Amount Rs. Rs.

Outstanding RentCapital Fund

Transactions for the year were :Receipts: Subscriptions Rs. 2,500

Proceeds from entertainment and lectures Rs. 1,000Interest on securies Rs. 475Sale of old chairs Rs. 75(Book value Rs. 100)Entrance Fee received Rs. 500

Payments: Rent Rs. 600Printing Rs. 150Advertising Rs. 200Sundry Expenses Rs. 55Govt. Securities Rs. 2,500Furniture Rs. 400Library books Rs. 300Cost of Entertainment Rs. 750

The following were outstanding on 31st December, 2007Printing Rs. 75, Rent Rs. 100, Interest on securities Rs. 150, and subscription Rs. 325.

Prepare Income and Expenditure Account for the year ended 31st December, 2007.

Cash at Bank 3,000Cash in Hand 175Govt. Securities 10,000Accured Interest 125Outstanding Subscription 400Library Books 1,000Furniture and Fittings 1,475

16,175

{ 126 }


viw.kZ ys[kksa ls [kkrs cukukviw.kZ ys[kksa ls [kkrs cukukviw.kZ ys[kksa ls [kkrs cukukviw.kZ ys[kksa ls [kkrs cukukviw.kZ ys[kksa ls [kkrs cukuk

¼viw.kZ ys[ks & vFkZ] mi;kssx o lhek,a] fLFkfr fooj.k }kjk ykHk gkfu dk vkdyuA

ysunkj] nsunkj] izkI; fcy] ns; fcy] jksdM+ [kkrk o izkjfEHkd fLFkfr fooj.k dh v/kwjh lwpuk

ds vk/kkj ij O;kikj] ykHk gkfu [kkrk vkSj fpV~Bk cukuk ½


O;kolkf;d lkSnksa dk oSKkfud vkSj iw.kZ ys[kk djus ds fy, nksgjk ys[kk iz.kkyh dks gh

Js"B ekuk x;k gS] tks iqLrikyu vkSj ys[kkdeZ ds lHkh mn~ns';ksa dks iwjk djrh gSA fdUrq NksVs

O;olk;h TkSls & [kqnjk nqdkunkj] pkV okys vkfn vius ;gka ys[kkikyksa dks ugha j[k ikrs vkSj

Lo;a gh dqN fglkc j[krs gSaA bl dkj.k muds [kkrs viw.kZ jgrs gSa D;ksafd izR;sd lkSns dk iw.kZ

nksgjk ys[kk ugha gks ikrk gSA fdUrq ;g O;olk;h Hkh o"kZ ds vUr esa vius O;olk; dk ifj.kke

vkSj vkfFkZd fLFkfr tkuuk pkgrs gSA ,sls O;olkf;;ksa ds ykHk dh x.kuk gsrq [kkrs cuk;s tkrs

gSaA

f'k{k.k ds mn~ns'; %f'k{k.k ds mn~ns'; %f'k{k.k ds mn~ns'; %f'k{k.k ds mn~ns'; %f'k{k.k ds mn~ns'; %bdkbZ f'k{k.k ds i'pkr Nk= %

Ø viw.kZ ys[kksa dk vFkZ o ifjHkk"kk crk ldsaxs

Ø fLFkfr fooj.k cukdj ykHk gkfu dh x.kuk dj ldsaxs

Ø fLFkfr fooj.k vkSj fpV~Bs esa vUrj Li"V dj ldsaxs

Ø lEcaf/kr [kkrs cukdj NwVh gqbZ jkf'k;ksa dh x.kuk dj ldsaxs] rFkk

Ø viw.kZ ys[kksa ls O;kikj o ykHkkykHk [kkrk ,oa fpV~Bk cuk ldsaxsA

izeq[k f'k{k.k fcUnq %izeq[k f'k{k.k fcUnq %izeq[k f'k{k.k fcUnq %izeq[k f'k{k.k fcUnq %izeq[k f'k{k.k fcUnq %;g dksbZ vyx iz.kkyh ugha gS] blds dksbZ fuf'pr fu;e ugh gksrsA izR;sd O;olk;h bls

vius gh <+ax ls j[krk gSA fdUrq vR;Ur NksVs O;olk;h tSls NksVs nqdkunkj] pkV okys] vkfn

vius [kkrs cSKkfud rjhdksa ls ugh cukrs gSA os dsoy jksdM+ iqLrd vkSj nsunkjks o ysunkjksa ds

[kkrs cukdj viuk dke pyk ysrs gSaA budh iqLrdksa esa fdUgh ysunksuksa dh nks] fdUgh dh ,d

rFkk fdUgh dh dksbZ izfo"B ugha dh tkrh] tSls gzkl] Mwcr _.k vkfnA ftlls vafre [kkrs

cukuk vkSj ml le; ykHk gkfu o vkfFkZd fLFkfr fudkyuk dfBu gks tkrk gSA bls bdgjk

ys[kk iz.kkyh Hkh dg ldrs gS fdUrq ;g vf/kd mfpr ugha gksxk] D;ksafd izR;sd lkSns dh ,d

izfof"B gksuk lqfuf'pr ugha gSA

vFkZ %vFkZ %vFkZ %vFkZ %vFkZ % ^viw.kZ ys[ks iqLrikyu dh dksbZ fo'ks"k iz.kkyh ugha gS cfYd viw.kZ :Ik esa nksgjk ys[kk

iz.kkyh gSA^

{ 127 }

NksVs O;kikjh nksgjk ys[kk iz.kkyh ugha viukrs os vius ;gka jksdM+ iqLrd j[krs gSa ftlesa

lHkh udn ysunsu fy[krs gSa] nsunkjksa vkSj ysunkjksa ds [kkrs [kksydj mudk fglkc j[krs gS rFkk

dz; cgh] foØ; cgh] Ø; okilh cgh] foØ; okilh cgh] izkI; fcy cgh] ns; fcy cgh vkfn

cukrs gSaA buds ys[kksa esa dqN lkSnksa ds nksuksa izHkko] dqN dk ,d izHkko vkSj dqN dk ,d Hkh izHkko

ugha fy[kk tkrk] tSls] xzkgd ls jksdM+ izkIr gksus ij jksdM+ [kkrs esa vkSj xzkgd ds O;fDrxr

[kkrs esa ¼nksuksa izHkkoks dh½ izfof"B dh tkrh gS] QuhZpj udn Ø; djus ij bldk ys[kk dsoy

jksdM+ [kkrsa esa gh fd;k tk;xk o QuhZpj [kkrk ugha cuk;k tk;xk ¼,d izHkko½ vkSj gzkl vkSj

Mwcr _.k dks dgha dksbZ ys[kk ugha fd;k tk;xkA blhfy, bl iz.kkyh dks fefJr ;k o.kZ'kadj

iz.kkyh Hkh dgk tkrk gSA vr% ;g iz.kkyh fdlh Hkh izdkj ls oSKkfud vkSj U;k;laxr ugha gSA

dHkh&dHkh cM+s O;olkf;;ksa ds ;gka Hkh vkx vkfn yx tkus ds dkj.k [kkrs viw.kZ jg tkrs gSA

blfy, buds [kkrksa dks nksgjk ys[kk esa ifjofrZr djds gh lgh ykHk vkSj vkfFkZd fLFkfr dh

tkudkjh izkIr dh tk ldrh gSaA

fo'ks"krk,a %fo'ks"krk,a %fo'ks"krk,a %fo'ks"krk,a %fo'ks"krk,a % 1- ys[kkadu dh vO;ofLFkr iz.kkyh 2- udn vkSj O;fDrxr [kkrksa dk iw.kZ ys[kk

3- vk;] ykHk] O;;] gkfu] lEifRr;ksa o nkf;Roksa dh lgh tkudkjh dk vHkko 4- O;olk; Lokeh

ds O;fDrxr O;ogkjksa dk ys[kk Hkh O;olk; ds [kkrksa esa gks ldrk gS 5- fofHkUUk nqdkunkj bl

fof/k dks viukrs gq, vius [kkrs j[ksa rks Hkh ,d:irk u gksus ls rqyuk laHko ugha gksxh 6- lgh

fLFkfr tkuus ds fy, ewy okmpj gh ns[kuk gksrk gS 7- lgh ykHk gkfu dh x.kuk ugha gks ldrh

8- lgh vkfFkZd fLFkfr dk irk ugh yx ldrkA

YkkHk ;k mi;ksx %YkkHk ;k mi;ksx %YkkHk ;k mi;ksx %YkkHk ;k mi;ksx %YkkHk ;k mi;ksx % 1- ferO;;h 2- lqfo/kktud 3- dkepykm 4- dj fu/kkZj.k vf/kdkfj;ksa dks

/kks[kk nsus esa mi;ksxh] 5- 'kkWVdV fof/k vkfnA

nksgjk ys[kk iz.kkyh ls vUrj %nksgjk ys[kk iz.kkyh ls vUrj %nksgjk ys[kk iz.kkyh ls vUrj %nksgjk ys[kk iz.kkyh ls vUrj %nksgjk ys[kk iz.kkyh ls vUrj %

vUrj dk vk/kkjvUrj dk vk/kkjvUrj dk vk/kkjvUrj dk vk/kkjvUrj dk vk/kkj nksgjk ys[kk iz.kkyhnksgjk ys[kk iz.kkyhnksgjk ys[kk iz.kkyhnksgjk ys[kk iz.kkyhnksgjk ys[kk iz.kkyh viw.kZ ys[ks viw.kZ ys[ks viw.kZ ys[ks viw.kZ ys[ks viw.kZ ys[ks 1- lkSns ds izHkkoksa dk ys[kk nksuksa i{kksa esa ys[kk dksbZ fuf'pr fu;e ugha 2- [kksys tkus okys [kkrs O;fDrxr] okLrfod o ukeek= ds] lHkh dsoy O;fDrxr vkSj okLrfod 3- xf.krh; 'kq)rk dh tkap ryiV cukdj laHko laHko ugha 4- ykHk gkfu dk Kku lgh ykHk gkfu Kkr djuk laHko laHko ugha 5- foRRkh; fLFkfr dk Kku fpV~Bk cukdj laHko laHko ugha 6- lek;kstuk,a lek;kstuk,a dh tkrh gSa lek;kstukvksa dks dksbZ LFkku ugh 7- mi;ksfxrk lHkh izdkj ds O;olk;ksa gsrq mi;ksxh NksVs O;kikfj;ksa ds fy, gh mi;ksxh 8- izek.k U;k;ky; esa izek.kLo:Ik izLrqfr laHko laHko ugha

lhek,a ;k nks"k %lhek,a ;k nks"k %lhek,a ;k nks"k %lhek,a ;k nks"k %lhek,a ;k nks"k % 1- xf.krh; 'kq)rk dh tkap vlaHko 2- lgh ykHk dh tkudkjh dfBu 3-

vkfFkZd fLFkfr dk irk ugh 4- O;kolkf;d vk;kstu o fu.kZ;u esa dfBukb;ka] 5- mi;ksxh

vkadM+s izkEr u gksuk] 6- vU; O;olk;ksa ls rqyuk laHko ugha] 7- NydIkV dh laHkkouk 8- vU;

dfBukb;ak] tSls O;olk; cspus esa lgh ewY;kadu ugha] [;kfr dk lgh ewY;kadu ugha] vk;dj

{ 128 }

vf/kdkjh }kjk vf/kd dj yxkus ij viuk Ik{k izaLrqr djus esa dfBukbZ vkfnA

YkkHk gkfu dk vkdyu %YkkHk gkfu dk vkdyu %YkkHk gkfu dk vkdyu %YkkHk gkfu dk vkdyu %YkkHk gkfu dk vkdyu % izR;sd O;olk;h vius O;olk; ds ifj.kke tkuuk pkgrk gS vkSj

blls foRrh; fooj.k cuus dh 'kq#vkr gksrh gSA bu [kkrksa esa leL;k vkrh gS fd lwpuk,a viw.kZ

gSa rks dSls QeZ dk ykHkkYkkHk vkSj foRrh; fLFkfr o"kZ ds vUr esa crkbZ tk;] bl gsrq nks fof/

k;ka gks ldrh gSa %

1- fLFkfr fooj.k ;k 'kq) ewY; (Net worth) fof/k % blesa izkjfEHkd vkSj vafre fLFkr fooj.k

cukdj ykHk dh x.kuk dj yh tkrh gSA

2- ifjorZu ;k :ikUrj (Conversion) fof/k % blesa lHkh ys[ks ;k [kkrs mfpr :Ik esa cukdj

O;kikj o ykHkkykHk [kkrk ,oa vkfFkZd fpV~Bk cuk;k tkrk gSA

fLFkfr fooj.k ;k 'kq) ewY;fLFkfr fooj.k ;k 'kq) ewY;fLFkfr fooj.k ;k 'kq) ewY;fLFkfr fooj.k ;k 'kq) ewY;fLFkfr fooj.k ;k 'kq) ewY; (Net worth) fof/k % fof/k % fof/k % fof/k % fof/k % bl fof/k esa fpV~Bs dh Hkkafr lEifRr;ksa

dks ,d Ik{k esa vkSj nkf;Roksa dks nwljs Ik{k esa j[kdj fLFkfr fooj.k cukuk tkrk gS ftlls iwath

dh x.kuk gks tkrh gSA ,sls fooj.k ls o"kZ ds izkjEHk vkSj vUr dh iwath fudkydj vUrj dh

jkf'k dks iwath esa ifjorZu ekuk tkrk gS vkSj fQj ;fn vkgj.k vFkok ubZ iwath ykbZ xbZ gks rks

mldk lek;kstu djus ls o"kZ dk ykHk ;k gkfu vk tkrk gSA gkaykafd fLFkfr fooj.k fpV~Bs ls

feyrk gS fdUrq bls fpVBk ugha dgk tk ldrk D;ksafd 'ks"k fofHkUu [kkrksa ls ugha vk;s gSaA

Statement of Affairs

As on ----------------Liabilities Amount Assets Amount

Bills Payable -- Land & Building --Creditors -- Machinery --Outstanding Expenses -- Stock --Capital (balancing figure) -- Debtors --

Cash and Bank --

fofHkUu enksa dh tkudkjh %fofHkUu enksa dh tkudkjh %fofHkUu enksa dh tkudkjh %fofHkUu enksa dh tkudkjh %fofHkUu enksa dh tkudkjh % LkHkh lwpuk,a [kkrksa ls izkIr ugha gksrh dqN lwpukvksa dks

fujh{k.k] iwNrkN vkSj Lej.k 'kfDr ds vk/kkj ij Kkr fd;k tkrk gS] fofHkUu enksa dks Kkr

djus dh fof/k fuEu izdkj gS %

fLFkfr fooj.k ds enfLFkfr fooj.k ds enfLFkfr fooj.k ds enfLFkfr fooj.k ds enfLFkfr fooj.k ds en bUgsa Kkr djus ds L=ksrbUgsa Kkr djus ds L=ksrbUgsa Kkr djus ds L=ksrbUgsa Kkr djus ds L=ksrbUgsa Kkr djus ds L=ksrnsunkj o ysunkj lEcaf/kr [kkrksa lsns; fcy o izkI; fcy lEcaf/kr fcyksa dh x.kuk djdsjksdM+ jksdM+ fxudj rFkk jksdM+ iqLrd lscSd ikl cqd lse'khu] IykUV] Hkou] LVkWd] o vU; OkkLrfod izkjafEHkd fLFkfr fooj.k@fujh{k.k@ewY;kadu dslEifRr;ka ek/;e lsiwoZnRr O;;] vnRr O;;] d`f+=e lEifRr;ka vkfn tkap iM+rky ,oa iwNrkN vkfn lsv'kks/; o lafnX/k _.kkFkZ lafpfr o nsunkjksa vkSj O;olk; dh lkekU; n'kkvksa ds vk/kkj ijysunkjksa ij dVkSrh

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fLFkfr fooj.k ls O;olk; dh izkjfEHkd vkSj vfUre iwath dk irk yxkus ds ckn ykHk

gkfu fooj.k (Statement of Profit and Loss) fuEufyf[kr izk:Ik esa cuk;k tkrk gS

Statement of Profit or LossFor the year ending on ---------------------

Particulars Amount Capital as at the end of the year -- Add : Drawings during the year -- Less : Additional capital introduced during the year -- Adjusted Capital at the end of the year =====

-- Less : Capital as at the beginning of the year ---- Profit or Loss made during the year ======

--

;fn bl izdkj vk;k ifj.kke /kukRed gS rks mruk O;olk; us ykHk vftZr fd;k gS] rFkk

;gh _.kkRed gksus ij gkfu gSA bls fuEufyf[kr lw= ds ek/;e ls Hkh fudkyk tk ldrk gS%

ykHk@gkfu o"kZ ds vUr esa iwath $ o"kZ esa vkgj.k& o"kZ esa yxh ubZ iwath&o"kZ ds izkjEHk esa iwathA

fLFkfr fooj.k vkSj fpV~Bs esa vUrj %fLFkfr fooj.k vkSj fpV~Bs esa vUrj %fLFkfr fooj.k vkSj fpV~Bs esa vUrj %fLFkfr fooj.k vkSj fpV~Bs esa vUrj %fLFkfr fooj.k vkSj fpV~Bs esa vUrj %

vUrj dk vk/kkj vUrj dk vk/kkj vUrj dk vk/kkj vUrj dk vk/kkj vUrj dk vk/kkj fLFkfr fooj.kfLFkfr fooj.kfLFkfr fooj.kfLFkfr fooj.kfLFkfr fooj.k fpV~BkfpV~BkfpV~BkfpV~BkfpV~Bk 1- fo'oluh;rk de vf/kd 2- mn~ns'; iwath dk vuqeku vkfFkZd fLFkfr crkuk 3- Hkwy dk vuqeku dksbZ en NwV tkus ij irk ugha yxrk irk yx tkrk gS 4- f}&izfof"B vko';d ugh lqfuf'pr dh tkrh gS 5- cukus dk vk/kkj cfg;ksa o vU; lwpukvksa ds vk/kkj ij dsoy cfg;ksa ds vk/kkj ij 6- rYkiV ugh cuk;k tk ldrk cuk fy;k tkrk gS 7- iwath nksuksa Ik{kksa ds vUrj dh jkf'k iwath gksrh gS iwwath [kkrk cuk;k tkrk gS

ifjorZu ;k :ikUrj fof/k %ifjorZu ;k :ikUrj fof/k %ifjorZu ;k :ikUrj fof/k %ifjorZu ;k :ikUrj fof/k %ifjorZu ;k :ikUrj fof/k % bl fof/k esa viw.kZ ys[kksa dk nksgjk ys[kk iz.kkyh esa ifjorZu

fd;k tkrk gSA

mn~ns'; %mn~ns'; %mn~ns'; %mn~ns'; %mn~ns'; % 1- YkkHk fudkyus ds fy, 2- O;olk; dh lPph o mfpr foRrh; fLFkfr tkuus ds

fy, 3- ys[kksa dh 'kq)rk ekius ds fy, 4- nksgjk ys[kk iz.kkyh ds vU; YkkHk izkIr djus ds fy,

5- ys[kkadu dks vkn'kZ vkSj fo'oluh; cukus ds fy,A

ifjorZu gsrq O;olk; ds vk;] O;;] lEifRr;kas vkSj nkf;Roksa ds lHkh enksa dh LkEiw.kZ

tkudkjh dh vko';drk gksrh gSA viw.kZ ys[kksa easa ,sls en ugha fey ikrs gSaA lkekU;r% izkjafHkd

iwath] m/kkj Ø; o foØ;] izkI; o ns; fcy] ysunkjksa o nsunkjksa vkfn ds ckjs esa tkudkjh Kkr

djuh gksrh gSA

1- izkjfEHkd iwath % o"kZ ds izkjEHk ds [kkrksa ds 'ks"k ysdj izkjafEHkd iwath dh x.kuk dj yh

tkrh gSA

{ 130 }

2- m/kkj Ø; % m/kkj Ø; dh jkf'k miyC/k ugha gks ikrh vkSj mlds fy, ysunkjksa dk [kkrk

cukrs gS %Creditors Account

Date Particulars JF Amount Date Particular JF Amount To Cash (paid) By Balance b/d " Bank (cheques issued) " Bank (cheque dishonoured) " Bills Payable (Bills accepted) "BillsPayable (bills dishonoured) " Discount Received " Credit Purchases (Balancing) " Purchases Returns

3- m/kkj foØ; % m/kkj foØ; dh jkf'k Hkh miyC/k ugh gksrh vkSj mlds fy, nsunkjksa dk

[kkrk cukrs gS %Debtors Account

Date Particulars JF Amount Date Particular JF Amount To Balance b/d By Cash (amt. recd from debtor) " Bills Receivables (dishonored) " Discount allowed " Bank (cheques disnonoured) " Bad Debts " Credit Sales (Balancing) " Sales Returns

" Bills Receivables (received) " Balance c/d

4- izkI; vkSj ns; fcy % budh jkf'k;ka Kkr djus ds fy, fuEufyf[kr nksuks [kkrksa dks cuk;ktkrk gS %

Bills Receivable Account Date Particulars JF Amount Date Particular JF Amount

To Balance B/d By Bank (bills honoured) " Sundry Debtors (bills recd.) " Debtors (bills dishonored)

" Balance c/d

Bills Payable Account Date Particulars JF Amount Date Particular JF Amount

To Bank (bills paid) By Balance b/d " Creditors (bills disnonoured) " Creditors (bills accepted) " Balance c/d

jksdM+ [kkrs dh v/kwjh tkudkfj;ka %jksdM+ [kkrs dh v/kwjh tkudkfj;ka %jksdM+ [kkrs dh v/kwjh tkudkfj;ka %jksdM+ [kkrs dh v/kwjh tkudkfj;ka %jksdM+ [kkrs dh v/kwjh tkudkfj;ka % dHkh&dHkh ysunkjksa dks Hkqxrku] nsunkjksa ls izkfIr;ka]

jksdM+ dk izkjfEHkd@vafre 'ks"k ;k cSad 'ks"k vkfn dh tkudkjh ugha fey ikrh vkSj blds fy,

jksdM+ iqLrd ;k izkfIr Hkqxrku dk lkjka'k cukuk gksrk gSA ;fn ysunkjksa dks Hkqxrku vkSj

nsunkfj;ksa ls izkfIr;ka nksuksa gh vKkr gksa rks muesa ls fdlh ,d dks ysunkj@nsunkj ds [kkrs

cukdj Kkr fd;k tk ldrk gS rFkk nwljs dh tkudkjh jksdM+ [kkrs ls fey ldrh gSA

{ 131 }

lHkh v/kwjh tkudkfj;ka fey tkus ds ckn vafre [kkrs cuk;s tk ldrs gS] fdUrq igys ryiV

cukuk mfpr gksxkA ryiV esa vkus okys fofHkUu en vkSj mudh tkudkjh ds L=ksr fuEu izdkj gSa %

1. Closing Assets and Liabilities (Except Stock)Closing list 2. Opening Assets & Liabilities (Including Stock)Opening list 3. Purchases Credit Purchases from creditors account and cash

purchases from cash book, then total 4. Sales Credit sales from debtors account and cash sales from

cash book, then total 5. Opening Capital Opening Statement of Affairs 6. Expenses and Revenues As per cash summary or cash and subsidiary

information 7. Losses and Gains From all accounts and scattered information 8. Bills Receivables Concerned Account 9. Bills Payable Concerned Account 10.Cash /Bank Balance Summary of Cash transactions

v/kwjs ys[kksa ds lEcU/k esa fuEufyf[kr esa ls dksbZ ,d n'kk gks ldrh gS %

¼1½¼1½¼1½¼1½¼1½ dsoy O;fDrxr [kkrs j[ks tkus ij %dsoy O;fDrxr [kkrs j[ks tkus ij %dsoy O;fDrxr [kkrs j[ks tkus ij %dsoy O;fDrxr [kkrs j[ks tkus ij %dsoy O;fDrxr [kkrs j[ks tkus ij % ,slh n'kk esa nksgjk ys[kk iz.kkyh esa ifjorZu

djus ds fy, ,d fLFkfr fooj.k cuk;k tkrk gS vkSj mlds vk/kkj ij jkstukeps esa

fuEufyf[kr izfof"B dj nsrs gSa %Journal

Date Particulars LF Amount Amount 2007 Aug. 28 Cash Account Dr

Debtors Account DrFurniture Account DrMachinery Accout Dr

To Creditors AccountTo Capital Account

(Opening entry based on the statement of affairs)

bl izdkj ml fnu ls viw.kZ ys[ks nksgjk ys[kk iz.kkyh esa ifjofRkZr gks tkrs gSaA

¼2½¼2½¼2½¼2½¼2½ lgk;d cfg;ka j[ks tkus dh n'kk esa ifjorZu %lgk;d cfg;ka j[ks tkus dh n'kk esa ifjorZu %lgk;d cfg;ka j[ks tkus dh n'kk esa ifjorZu %lgk;d cfg;ka j[ks tkus dh n'kk esa ifjorZu %lgk;d cfg;ka j[ks tkus dh n'kk esa ifjorZu % bl n'kk esa ifjorZu ds fy,

fuEufyf[kr izfØ;k dh tkrh gS %

1- O;kikfjd vof/k ds izkjEHk dk fLFkfr fooj.k cukdj izkjafEHkd izfof"B djukA

2- Ø; cgh ds ;ksx ls Ø; [kkrk vkSj foØ; cgh ds ;ksx ls foØ; [kkrk [kksyukA

3- blh izdkj nksuksa okilh cfg;ksa ls muds [kkrs [kksyukA

4- izkI; vkSj ns; fcy cfg;ksa ls muds [kkrs [kksyukA

5- jksdM+ cgh ls ensa ysdj okLrfod vkSj vokLrfod [kkrs [kksyukA

6- ;fn jksdM+ cgh esa dVkSrh dk [kkuk gks rks mlds ;ksx ls dVkSrh [kkrk [kksyukA

{ 132 }

7- izkjfEHkd fLFkfr fooj.k dh lEifRr;ksa dks MsfcV vkSj nkf;Roksa dks ØsfMV fd;k tk;xkA

8- O;fDrxr [kkrksa dh l?ku tkap djds ns[kk tk; fd dkSu ls en gSa tks fdlh Hkh

lgk;d cgh esa ugha vk;s gSaA ;fn dksbZ ,slh jkf'k gS tks izkjfEHkd ys[kksa esa u fy[kh

xbZ gks vkSj O;fDrxr [kkrksa esa vk xbZ gks rks mlls izHkkfor gksus okys okLrfod ;k

vokLrfod [kkrs dh [krkSuh dh tk;xhA

9- lek;kstukvksa ls lEcaf/kr ys[ks djukA

10- ryiV cukukA

11- vafre [kkrs cukukA

¼3½¼3½¼3½¼3½¼3½ O;fDrxr [kkrs vkSj dsoy jksdM+ cgh j[ks tkus ij ifjorZu dh fof/k %O;fDrxr [kkrs vkSj dsoy jksdM+ cgh j[ks tkus ij ifjorZu dh fof/k %O;fDrxr [kkrs vkSj dsoy jksdM+ cgh j[ks tkus ij ifjorZu dh fof/k %O;fDrxr [kkrs vkSj dsoy jksdM+ cgh j[ks tkus ij ifjorZu dh fof/k %O;fDrxr [kkrs vkSj dsoy jksdM+ cgh j[ks tkus ij ifjorZu dh fof/k %

1- izkjfEHkd fLFkfr fooj.k cukdj lEifRr;ksa dks MsfcV vkSj nkf;Roksa dks ØsfMV fd;k

tkrk gSA

2- O;fDrxr [kkrksa dh tkap dj] lEcaf/kr enksa dh nksgjk ys[kk iz.kkyh iwjh djuh pkfg,A

3- ysunkjksa dk [kkrk cukdj lEcaf/kr Ø; [kkrk] ns;fcy [kkrk] O;kt [kkrk] dVkSrh

[kkrk vkfn [kksys tka;xsA

4- nsunkjksa dk [kkrk cukdj laEcaf/kr foØ; [kkrk] izkI;fcy [kkrk] foØh ckilh]

vizkIr _.k [kkrk vkfn [kkrs [kksys tk;sxsa vkSj muls lEcaf/kr ys[kksa dh iksfLVax dh

tk;xhA

5- jksdM+ cgh dk fo'ys"k.k djds mlesa vk;s lEifRr;ksa] nkf;Roksa] vk; o O;; dh enksa

ds [kkrs [kksydj nksgjk ys[kk iw.kZ fd;k tk;xkA

6- cSad [kkrk dk feyku ikl cqd ls djds vko';drk gksus ij cSad lek/kku fooj.k

cuk;k tk;A

7- vko';d lek;kstu dj fy, tk;A

8- ryiV cuk;k tk;A

9- vafre [kkrs cuk;s tka;A

¼4½¼4½¼4½¼4½¼4½ dsoy jksdM+ cgh j[kus dh n'kk esa %dsoy jksdM+ cgh j[kus dh n'kk esa %dsoy jksdM+ cgh j[kus dh n'kk esa %dsoy jksdM+ cgh j[kus dh n'kk esa %dsoy jksdM+ cgh j[kus dh n'kk esa %

1- izkjfEHkd izfof"B djds lEcaf/kr lEifRr;ksa o nkf;Roksa ds [kkrs [kksys tka;A

2- jksdM+ iqLrd] tkap iM+rky] xr o"kksaZ ds fLFkfr fooj.k ;k tks Hkh lk/ku mfpr gks

muls lwpuk ysdj m/kkj Ø;] m/kkj foØ;] izkI; fcy] ns; fcy vkfn dh tkudkjh

ysdj [kkrs [kksys tka;A

m/kkj Ø; ¾ ¼ysunkjksa dh vafre ckdh $ ns;fcy $ ysunkjksa dks Hkqxrku $ izkI; dVkSrh

$ Ø; okilh½ & ¼ysunkjks dh izkjfEHkd ckdh $ vukn`r ns; fcy½

m/kkj foØ; ¾ ¼nsunkjksa dh vafre ckdh $ izkI;fcy $ nsunkjksa dks Hkqxrku $ nh xbZ dVkSrh

$ foØ; okilh$vizkI; _.k½&¼nsunkjks dh izkjfEHkd ckdh$vuknr izkI; fcy½

{ 133 }

izkI; fcy ¾ ¼izkI; foy dk izk- 'ks"k $ bl o"kZ ds izkI; foy½ & jksdM+ iqLrd esa fn[kkbZ

izkI; fcy dh jkf'k

ns; fcy ¾ ¼ns; foy dk izk- 'ks"k $ bl o"kZ ds ns; foy½ & jksdM+ iqLrd esa fn[kkbZ ns;

fcy ds Hkqxrku dh jkf'k

3- jksdM+ ds vfrfjDr O;olk; dh vU; enksa dh jkf'k ds [kkrs [kksys tkrs gSA

4- jksdM+ iqLrd esa fn;s x;s lHkh enksa ds [kkrs [kksydj nksgjk ys[kk lqfuf'pr fd;k

tk;xkA

5- lek;kstuk,a dj ryiV cuk;k tk;A

6- vafre [kkrs cuk;s tka;A

uohu 'kCnkoyh %uohu 'kCnkoyh %uohu 'kCnkoyh %uohu 'kCnkoyh %uohu 'kCnkoyh %

viw.kZ ys[ks fLFkfr fooj.k vuqeku ykHk gkfu fooj.k

(Incomplete records) (Statement of Affairs) (Estimates) Statement of Profit & Loss

lgk;d lkexzh %lgk;d lkexzh %lgk;d lkexzh %lgk;d lkexzh %lgk;d lkexzh % 1- pkd MLVj 2- CySdcksMZ 3- jksyjcksMZ 4- viw.kZ ys[ks dh iqLrds] ;fn gks ldsA

f'k{k.k dh dk;Zfof/k %f'k{k.k dh dk;Zfof/k %f'k{k.k dh dk;Zfof/k %f'k{k.k dh dk;Zfof/k %f'k{k.k dh dk;Zfof/k %1- NksVs O;olkf;;ksa ds lhfer lk/kuksa dks lksnkgj.k le>k;asA

2- muds }kjk ys[kk djus ds rjhds crk,aA

3- ,sls ys[kksa dh viw.kZrk le>k,a o mUgsa iwjk djus dh vko';drk ij cy nsaA

4- viw.kZ ys[kksa dh vo/kkj.kk izLrqr djrs gq, blds vFkZ] ifjHkk"kk] mi;ksfxrk] lhek;sa vkfn

crk;sa o nksgjk ys[kk iz.kkyh ls rqyuk djsaA

5- viw.kZ ys[ks j[kus okyh O;kikfj;ksa ds fy, Hkh ykHkkykHk vkdyu dh vko';drk LFkkfir djsaA

6- fLFkfr fooj.k vkSj ykHkkykHk fooj.k ds ek/;e ls ykHk gkfu dh x.kuk crk;sa o vH;kl

djk;saa

7- viw.kZ ys[kksa dks nksgjk ys[kk iz.kkyh esa ifjorZu dh fofHkUu ifjfLFk;ksa esa fof/k;ka Li"V djsaA

8- ,d fof/k izLrkfor djus ds ckn mldk vH;kl djk;sa rc gh nwljh fof/k 'kq: djsaA

9- bdkbZ ijh{kk vkfn ds vk/kkj ij Nk=ksa dh detksfj;ka Kkr djsaA

10- vko';drkuqlkj mipkjkRed f'k{k.k ds ek/;e ls mUgsaa nwj djsaA

f'k{k.k fof/k;ka %f'k{k.k fof/k;ka %f'k{k.k fof/k;ka %f'k{k.k fof/k;ka %f'k{k.k fof/k;ka % 1- O;k[;ku fof/k 2- fopkj foe'kZ fof/k 3- leL;k lek/kku fof/k

4- iz'uksRrj fof/k 5- izk;ksfxd dk;Z fof/k 6- izn'kZu fof/k 7- ifj;kstuk fof/k vkfn

ewY;kadu ;kstuk %ewY;kadu ;kstuk %ewY;kadu ;kstuk %ewY;kadu ;kstuk %ewY;kadu ;kstuk % bdkbZ f'k{k.k esa 'kq:vkr ls gh f'k{kd dks Nk= dh #fp vkSj ikB dh

vo/kkj.kkvksa ds fodkl dk fujh{k.k] d{kk esa ltxrk] ppkZvksa esa Hkkxhnkjh] iz'uksa ds mRrj] d{kk

dk;Z vkSj xzg dk;Z ds ek/;e ls ewY;kadu djrs jguk pkfg,A bdkbZ lekfIr ds ckn bdkbZ

{ 134 }

ijh{kk gks ldrh gS ftl ds vk/kkj ij uSnkfud ijh{k.k vkSj mipkjkRed f'k{k.k dh O;oLFkk

dh tk;A

bdkbZ ijh{kk %bdkbZ ijh{kk %bdkbZ ijh{kk %bdkbZ ijh{kk %bdkbZ ijh{kk %


1- viw.kZ ys[ks D;k gS\

2- vius {ks= ds mu nks O;olkf;;ksa ds uke fyf[k;s tks viw.kZ ys[ks j[krs gksaA

3- fdu dkj.kksa ls fdlh O;olk; ds ys[ks viw.kZ jg tkrs gSa\

4- viw.kZ ys[kksa ds D;k & D;k :Ik gks ldrs gSa\

5- ys[ks viw.kZ gksus ls O;olk;h dks D;k dfBukb;ka gksrh gSa]

6- viw.kZ ys[kksa dk nksgjk ys[kk iz.kkyh esa ifjorZu D;ksa djuk gksrk gS\

7- D;k viw.kZ ys[ks oSKkfud fof/k;ksa ij vk/kkfjr gS\ dkj.k Hkh crkb;sA

8- fLFkfr fooj.k D;k gS\

9- fdl ys[ks dks cukdj izkjfEHkd iwath dk irk yxk;k tkrk gS\

10- fdl [kkrs dks cukdj m/kkj Ø; dk irk yxk;k tkrk gS\

11- fdl [kkrs dks cukdj m/kkj foØ; dk irk yxk;k tkrk gS\

12- fLFkfr fooj.k ds izeq[k en fyf[k;sA

13- ,d O;olk; esa izkjafHkd iwath #- 60]000 Fkh o"kZ ds nkSjku vkgj.k vkSj iwath fuos'k Øe'k%

#- 5]000 vkSj #- 10]000 jgs rFkk var esa iwath #- 90]000 Fkh rks o"kZ esa fdruk ykHk vftZr

fd;k x;k\

y?kqmRrjh; iz'u %y?kqmRrjh; iz'u %y?kqmRrjh; iz'u %y?kqmRrjh; iz'u %y?kqmRrjh; iz'u %

1- vius ys[ks viw.kZ j[kus ls O;olk;h dks D;k ykHk gSa\

2- viw.kZ ys[kksa ds D;k nks"k gSa\

3- viw.kZ ys[kksa ds D;k Qk;ns gS\

4- viw.kZ ys[ks j[kus ls D;k dfBukb;ka gSa\

5- nksgjk ys[kk iz.kkyh viw.kZ ys[kksa ls fdl izdkj mRre gS\

6- fpV~Bk vkSj fLFkfr fooj.k esa vUrj Li"V dhft,A

7- D;k viw.kZ ys[ks ls nksgjk ys[kk iz.kkyh ds [kkrs cu ldrs gS\ dSls\


1- ys[ks viw.kZ gksus ij vki O;olk;h dh foRrh; fLFkfr dSls vkadsxs\

2- ^viw.kZ ys[ks fglkc fdrkc j[kus dh voSKkfud] viw.kZ vkSj nks"kiw.kZ fof/k gSS^ O;k[;k

dhft,A

3- fLFkfr fooj.k D;k gS\ blls ,d viw.kZ ys[ks j[kus okys O;olk;h dk ykHk gkfu dSls Kkr gksrk gS\

{ 135 }


1- ,d O;kikjh us vius ys[ks viw.kZ j[ks gSa 2006 ds fy, mlds O;olk; ls lEcaf/kr

fuEufyf[kr rF; miyC/k gSa %

¼v½ jksdM+ iqLrd dk lkjka'k % cSad esa tek djkbZ jksdM+ 8690 #- ykHkka'k jksdM+h izkIr

200 #-] jksdM+h vkgj.k 445 #- cSd ls vkgj.k 750 #- nsunkjksa ls izkIr jksdM+

11700#- ysunkjksa dks pSd ls Hkqxrku 7750 #- rFkk udn 200 #-] etnwjh 1500 #]

fofo/k O;; 1075 #- jksdM+h pqdk;s cSad O;kt 10 #-A

¼c½ lEifRr;k o nkf;Ro fuEu izdkj gS %

fnukad 1-1-06 dks ¼#-½ fnukad 31-12-2006 dks ¼#-½

LVkWd 600 750

cSad 800 1000

jksdM 30 20

nsunkj 750 1050

ysunkj 1200 1400

fofu;ksx 3000 3000

mi;qZDr lwpuk ls jksdM+ iqLrd cukb;s rFkk 31 fnlEcj 2006 dks lekIr o"kZ ds fy;s

ykHk gkfu [kkrk vkSj fpV~Bk cukb;sA ;g /;ku jf[k;s fd fofo/k O;; ds 120 #- vnRr gSaA

{ 136 }


Hkkjrh; cgh[kkrk iz.kkyhHkkjrh; cgh[kkrk iz.kkyhHkkjrh; cgh[kkrk iz.kkyhHkkjrh; cgh[kkrk iz.kkyhHkkjrh; cgh[kkrk iz.kkyh

¼vFkZ] fo'ks"krk,a] xq.k o nks"k( izkjfEHkd ys[ks dh cfg;ka & can cgh] dPph o iDdh jksdM+ cgh

rFkk tek o uke udy ogh( vaxzsth ys[kk i)fr ls rqyuk( vafre ys[kksa dk O;ogkfjd Kku½


Hkkjro"kZ vkfndky ls gh O;kikfjd ns'k jgk gS ,oa ;gka fo'ks"k iz.kkyh ls fofHkUu Hkk"kkvksa

esa O;kikfjd ysunsuksa dk fglkc&fdrkc j[kk tkrk jgk gSA ;g iz.kkyh Hkkjrh; cgh[kkrk

iz.kk.kh ;k egktuh cgh[kkrk iz.kkyh ds uke ls izpkfyr gSA tks yxHkx lHkh Hkkjrh; Hkk"kkvksa

esa fy[kh tkrh gS] tSls&fgUnh] xqtjkrh] ejkBh] mnwZ] dUuM+] rfey] rsyxq] vkfn {ks=h; Hkk"kkvksa

esa O;kikjh viuk fglkc j[krs gSaA vU; iz.kkfy;ksa dh rjg blesa nksgjk viw.kZ iz.kkyh] f}izfof"V

iz.kkyh] fefJr ys[kk iz.kkyh vkfn dk iz;ksx fd;k tkrk gSA dkuwu ls ekU;rk izkIr gksus ls

NksVs vkSj e/;e Js.kh ds O;kikjh bldk iz;ksx djrs gSA

f'k{k.k ds mnns'; %f'k{k.k ds mnns'; %f'k{k.k ds mnns'; %f'k{k.k ds mnns'; %f'k{k.k ds mnns'; %bdkbZ f'k{k.k ds i'pkr fo|kFkhZ Hkkjrh; cgh[kkrk iz.kkyh %

Ø dk vFkZ] ifjHkk"kk vkSj fo'ks"krk,a crk ldsaxsA

Ø dk mnns';] le>k ldsaxsA

Ø ds vUrxZr ys[kkadu ds fy, j[kh xbZ fofHkUu cfg;ksa dh tkudkjh ns ldsaxsA

Ø ds vUrxZr fofHkUu cfg;ksa esa lk/kkj.k O;kolkf;d fglkc fdrkc j[k ldsaxsA

Ø dk orZeku ifjis{; esa ewY;kadu dj ldsaxsA


Hkkjrh; cgh [kkrk iz.kkyh ls vk'k;%Hkkjrh; cgh [kkrk iz.kkyh ls vk'k;%Hkkjrh; cgh [kkrk iz.kkyh ls vk'k;%Hkkjrh; cgh [kkrk iz.kkyh ls vk'k;%Hkkjrh; cgh [kkrk iz.kkyh ls vk'k;% Hkkjrh; i)fr ls fglkc fdrkc j[kus dh

iz.kkyh dks Hkkjrh; cgh[kkrk iz.kkyh ;k egktuh cgh[kkrk i)fr dgrs gSaA bl iz.kkyh ds

vuqlkj lkSnksa dk ys[kk fuf'pr fl)kUrksa ds vk/kkj ij dqN fuf'pr iqLrdksa esa Hkkjrh; Hkk"kkvksa

¼;Fkk& fgUnh] mnwZ] eqfM+;k] ejkBh] xqtjkrh] vkfn½ esa fd;k tkrk gSA fdUrq eqfM+;k Hkk"kk dk

mi;ksx vf/kd fd;k tkrk gSA D;ksafd ek=k,a vkSj 'kCnksas ij ykbu u gksus ls 'kh?kz fy[kh tk

ldrh gS rFkk xksiuh; jgrh gSA ftu iqLrdksa esa ys[kk fd;k tkrk gS] mUgsa cfg;ka dgrs gSA

Hkkjr esa] izkjEHk ls gh vaxzsth iz.kkyh dh vis{kk Hkkjrh; ;k egktuh cgh[kkrk i)fr vf/kd

yksdfiz; jgh gSA vkt Hkh cM+s&cM+s O;kikjh Hkkjrh; cgh[kkrk iz.kkyh ds vuqlkj gh viuk

fglkc&fdrkc j[krs gSA

ifjHkk"kk% ifjHkk"kk% ifjHkk"kk% ifjHkk"kk% ifjHkk"kk% ^O;kikj esa lEiUu gksus okys O;ogkjksa dk ys[kkadu dqN fuf'pr fl)kUrksa ds vk/kkj

ij fuf'pr ys[kk iqLrdkas esa tc fdlh Hkh Hkkjrh; Hkk"kk esa fd;k tkrk gS rks mls Hkkjrh;

{ 137 }

cgh[kkrk iz.kkyh dgrs gSA^

mn~ns'; %mn~ns'; %mn~ns'; %mn~ns'; %mn~ns'; % izeq[k mn~ns'; O;kikfjd ysunsuksa dk Bhd&Bhd KkUk gSA blds lkFk gh 1- Hkkjrh;

Hkk"kk esa ys[kkadu 2- vklkuh 3- fo'ks"k izf'k{k.k dh vko';drk ugha 4- dkuwuh ekU;rk 5-

oSKkfud fl)kUrksa ij vk/kkfjr 6- lHkh izdkj dh cfg;ka j[kh tkus ls O;kikfjd oLrqfLFkfr dk

vklkuh ls Kkr] vkfn dks Hkh mn~ns'; dk dgk tk ldrk gSA^

fo'ks"krk,a %fo'ks"krk,a %fo'ks"krk,a %fo'ks"krk,a %fo'ks"krk,a % ;|fi Hkkjrh; cgh[kkrk iz.kkyh vaxzsth cgh[kkrk iz.kkyh ds vuqlkj nksgjk ys[kk

iz.kkyh ds fl)kUrksa ij gh vk/kkfjr gSA fQj Hkh bl iz.kkyh dh viuh dqN fo'ks"krk,a gSa

tSls & 1- yEch cfg;kas dk mi;ksx 2- cfg;ksa esa LrEHkksa ds LFkku ij lyksa ;k eksM+ksa dk gksuk

3- ns'kh ;k Hkkjrh; Hkk"kkvksa dk mi;ksx 4- ck;ha vksj tek o nkfguh vksj uke i{k 5- i{kksa dk

;ksx ,d gh iafDr esa u gksuk 6- jkf'k fy[kus dk vyx <ax 7- frfFk dk vadu 8- foØeh lEcr]

cnh] lqnh] ux ;k vnn~ bUnjkt] mpfUr] jgfr;k vkfn 'kCnksa dk mi;ksxA

ys[kkadu ds pj.k %ys[kkadu ds pj.k %ys[kkadu ds pj.k %ys[kkadu ds pj.k %ys[kkadu ds pj.k % vaxzsth i)fr dh Hkkafr Hkkjrh; cgh[kkrk iz.kkyh ds ys[kkdk;Z dks Hkh

rhu foHkkxksa esa foHkkftr fd;k tk ldrk gSA ;s pj.k fuEufyf[kr gSa &

1- izkjfEHkd cfg;ksa esa fglkc&fdrkc ;k lkSnk fy[kuk 2- fglkc dks vyx&vyx NkaVuk

vFkkZr~ [kfr;kuk 3- o"kZ ds vUr esa fglkc dk lkjka'k rS;kj djukA

Hkkjrh; cgh[kkrs dh eq[; izkjfEHkd cfg;ka %Hkkjrh; cgh[kkrs dh eq[; izkjfEHkd cfg;ka %Hkkjrh; cgh[kkrs dh eq[; izkjfEHkd cfg;ka %Hkkjrh; cgh[kkrs dh eq[; izkjfEHkd cfg;ka %Hkkjrh; cgh[kkrs dh eq[; izkjfEHkd cfg;ka % bl iz.kkyh esa ys[kkadu dh iqLrdksa dks cgh

dgk tkrk gS ftudk vkdkj nks izdkj dk gks ldrk gS & d- yEch cfg;k ¼76]20 X 19]05 ls

25-4 lseh-½ [k- pkSM+h cfg;k ¼34-29 ls 38-1 X 15] 24 lseh-½A dqN esa vkB rFkk dqN esa N% lysa

cukbZ tkrh gSaA izkjaHk esa ys[kksa dks ftl cgh esa j[kk tkrk gSA mUgsa dPph cfg;ka dgrs gSa fQj

muls lkQ&lkQ iDdh cfg;ksa esa mrkjk tkrk gSA

cfg;ksa dk oxhZdj.k

ys[kk cfg;ka Lej.kkRed fooj.kkRed LdU/k

xksnke tU=h cgh cgh

dPph iDdh[krcUnh [krcUnh cgh cgh

eq[; lgk;dcgh cgh

jksdM+ udy lV~Vk chtdcgh cgh cgh cgh

uke tek udy udy cgh cgh

fpVBh foYVh gq.Mh uwan lqukj fglkc C;kt cgh cgh cgh cgh cgh cgh cgh

Vhiuh tkdM+ rdiV~Vh cUn lkSnk QsgfjLr cgh cgh cgh cgh cgh cgh

↓®®

®®

®

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izek.kd

nLr[krh nLr[krh nLr[krh mpUu:i;k eky rxknk cghcgh cgh cgh

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{ 138 }

izeq[k :i esa cukbZ tkus okyh cfg;ka fuEu izdkj gSa %

1- cUncgh ;k jkstukepk 2- dPph jksdM+ cgh 3- iDdh jksdM+ cgh 4- tek udy cgh

5- uke udy cgh 6- Ø; okilh cgh 7- foØ; okilh cghA

1- cUncgh %1- cUncgh %1- cUncgh %1- cUncgh %1- cUncgh % ;g ,d lkns dkxt dh cgh gksrh gS] ftlesa Mksjs ds lkFk ,d isfUly ca/kh gksrh

gSA bl cgh esa ys[kk izfrfnu fd;k tkrk gSA izfrfnu dk ys[kk fy[kus ds iwoZ O;kikjh vius b"V

nsork dk uke fy[krs gSa] tSls & ^Jh y{ehth lnk lgk;* ;k ^Jh x.ks'kk;% uke* vkfnA

2- dPph jksdM+ cgh %2- dPph jksdM+ cgh %2- dPph jksdM+ cgh %2- dPph jksdM+ cgh %2- dPph jksdM+ cgh % ;g izkjfEHkd ys[ks dh cfg;ksa esa lcls vf/kd egRoiw.kZ gS rFkk bls

O;kikj esa j[kuk vfuok;Z gksrk gSA lHkh udn ysu&nsu blh cgh esa fy[ks tkrs gSA dPph jksdM+

esa i`"B dks eksM+dj vkB lysa ;k LrEHk cuk;s tkrs gSa & pkj tek ds vkSj pkj ukes dsA izR;sd

i{k esa igys dks fljk rFkk 'ks"k rhu dks isVk dgrs gSA blesa Hkh cUn cgh dh rjg b"V nso dk

uke fy[kk tkrk gS vkSj mlds ckn lkSnksa dks fy[kk tkrk gSA

dPph jksdM+ esas m/kkj ysunsu dk ys[kk nksuksa i{kksa esa fd;k tkrk gS % tSls jke ls 20 Fkku yV~Bs

40 :- Fkku ds fglkc ls m/kkj [kjhnsA bldk ys[kk bl izdkj fd;k tk;sxkAtek ---------------------------------------- uke ------------------------------------------800½ Jh jke ds tek 800½ Jh eky [kkrs esa ukes

20 yV~Bk Fkku nj 40½ 20 yV~Bk Fkku nj 40 :-

3- iDdh jksdM+ cgh %3- iDdh jksdM+ cgh %3- iDdh jksdM+ cgh %3- iDdh jksdM+ cgh %3- iDdh jksdM+ cgh % blesa lkSnksa dks lkQ rFkk Li"V <ax ls ,d vof/k ds ckn dPph jksdM+

cgh ls mrkjk tkrk gSA nksuksa esa bruk gh vUrj gS fd iDdh jksdM+ cgh esa ,d fnu esa vFkok

fdlh vof/k ds ckn mrkjk tkrk gSA os leLr ysu&nsu tks fdlh ,d O;kikjh ls lEcfU/kr gksrs

gS] ,d lkFk fy[ks tkrs gSA mnkgj.k ds fy;s & jke us ,d ekg esa pkj O;ogkj fd;s rks bUgsa

dPph jksdM+ esa pkj ckj fy[kk tk;xk ijUrq iDdh jksdM+ cgh esa ,d ckj uke fy[kdj pkjksa

izfof"V;ks dks ,d gh LFkku ij fy[k fn;k tkrk gSA

4- uke udy cgh %4- uke udy cgh %4- uke udy cgh %4- uke udy cgh %4- uke udy cgh % ftl O;kikjh ds ;gka m/kkj Ø; foØ; vkSj vf/kd ysu&nsu gksrs gS]

m/kkj foØ; ds fy, uke udycgh vkSj m/kkj Ø; ds fy;s tek udy cgh vyx&vyx j[kh

tkrh gSaA jksdM+ cgh esa udn ysu&nsu fy[ks tkrs gSA jksdM+ cgh esa vkB lysa gksrh gSa tcfd

uke o tek udy cgh esa N% lysa gh gksrh gSA ,d esa fljk rFkk 5 esa isVk gksrk gSA

uke udy cgh dk uewuk % gj izlkn gkFkjl okys dks eyey 200 Fkku 12 :- izfr Fkku dh

nj ls m/kkj cspkAuke udy cgh

Jh x.ks'kk;% ue% fefr pS= cnh 13 'kfuokj 5 vizSy 2007 laor~ 20632400½ Jh eky [kkrs tek

2400½ gj izlkn ds ukeeyey Fkku 200 nj 12 izfr-----------------------------------------------------

2400½

{ 139 }

5- tek udy cgh %5- tek udy cgh %5- tek udy cgh %5- tek udy cgh %5- tek udy cgh % bls tek udycgh ;k chtdcgh Hkh dgrs gSA bls ckgj ls vk;s gq,

chtdksa ls udy djds cuk;k tkrk gSA bl cgh esa O;kikjh m/kkj [kjhns gq, eky dk ys[kk

djrk gSA blesa Hkh N% lysa gksrh gSA ,d esa fljk 'ks"k ik¡p esa isVk fy[kk tkrk gSA

mnkgj.k % ca'kh/kj & jkexksiky us pS= cnh 13 'kfuokj laor~ 2063 rnuqlkj 5 vizSy 2007 dks

fuEukuqlkj Ø; fd;k % nsoh lgk; x;k izlkn ls eyey 1 xBku ftlesa 100 Fkku gS nj

25 :- izfr Fkku mUgksaus vk<r 15½ 25 ckjnkuk 5½ 50 iSls vkSj 4½ 25 etnwjh yxk;sAtek udy cgh

^^Jh x.ks'k th lnk lgk;** Jh laor~ 2063 fefr pS= cnh 13 'kfuokj 5- 4- 071500½ 00 :- Jh eky [kkrs tek

1550½ 00 Jh nsohlgk; x;kizlkn ds tek1525½ eyey xkaB 1 Fkku 100 :- dh nj 15½ 25

vk<r ckjnkuk etnwjh25½ 15½25 5½50 4½25---------------------------------------------------------------------

1550½

blh izdkj Ø;okilh vkSj foØ; okilh cgh Hkh cukbZ tkrh gSA

[kqnjk udy cgh %[kqnjk udy cgh %[kqnjk udy cgh %[kqnjk udy cgh %[kqnjk udy cgh % bl cgh esa uke udycgh vkSj tek udycgh ds vfrfjDr vU; lkSnksa

dks [kqnjk jksdM+ cgh ds tek [kpZ blh cgh esa fy[ks tkrs gSaA tSls & m/kkj eky ds vfrfjDr

vU; lEifRr;ksa ds m/kkj Ø; ds ys[ks] v'kqf);ksa dks lq/kkj djus ds ys[ks] ykHk&gkfu [kkrksa esa

[kkrksa ds 'ks"k LFkkukUrfjr djus ds ys[ksA

blds vfrfjDr vU; cfg;ksa dk mi;ksx Hkh fd;k tkrk gS] tSls & ekycgh] rdiV~Vh]

tkdM+ cgh] fcYVh cgh] rxknk cgh] fpV~Bh cgh] gq.Mh cgh] C;kt cgh] iusojh vkfnA

Hkkjrh; cgh [kkrk iz.kkyh dk ewY;kadu %Hkkjrh; cgh [kkrk iz.kkyh dk ewY;kadu %Hkkjrh; cgh [kkrk iz.kkyh dk ewY;kadu %Hkkjrh; cgh [kkrk iz.kkyh dk ewY;kadu %Hkkjrh; cgh [kkrk iz.kkyh dk ewY;kadu % Hkys gh O;kikjh Hkkjrh; cgh[kkrk iz.kkyh ls

[kkrs j[k ldrs gSa fdUrq vk;dj ds fglkc ls mUgsa f}&izfof"V iz.kkyh esa ifjofrZr djuk gksrk

gS rFkk foRrh; o"kZ Hkh 1 vizSy ls 31 ekpZ rd gh j[kuk gksrk gSA

xq.k %xq.k %xq.k %xq.k %xq.k % 1- ljy iz.kkyh 2- ns'kh iz.kkyh 3- de [kphZyh 4- oS/kkfud ekU;rk 5- yksp dk xq.k

6- oSKkfudrk 7- xksiuh; 8- LrEHk vadu dh vko';drk ugha 9- jde dk nks ckj ys[kk

10- cfg;ksa dk nh?kZ thouA

nks"k %nks"k %nks"k %nks"k %nks"k % 1- cfg;ksa dk yEck vkdkj 2- cfg;ksa dh flykbZ 3- izek.kd i)fr dk vHkko 4- eky

[kkrs dk foHkktu 5- gq.Mh udy cgh dk vHkko 6- iw¡th vkSj vkxexr ensa 7- vokLrfod

[kkrs 8- lek;kstu 9- Lodh; larqyu 10- lafpfr;ksa dk vHkko 11- jksdM+ cgh esa =qfV dh

lEHkkouk 12- Øec)rk dk vHkkoA

uksV %uksV %uksV %uksV %uksV % vafre [kkrksa ds ckjs esa izf'k{k.k dk;ZØeksa o Nk=ksa dks fooj.k nsuk gksxk %

{ 140 }

O;kikj [kkrkO;kikj [kkrkO;kikj [kkrkO;kikj [kkrkO;kikj [kkrk tek tek tek tek tek uke uke uke uke uke

jde fooj.k jde fooj.k

ykHk&gkfu [kkrkykHk&gkfu [kkrkykHk&gkfu [kkrkykHk&gkfu [kkrkykHk&gkfu [kkrk tek tek tek tek tek uke uke uke uke uke

jde fooj.k jde fooj.k

vkfFkZd fpV~BkvkfFkZd fpV~BkvkfFkZd fpV~BkvkfFkZd fpV~BkvkfFkZd fpV~Bk jde nkf;Ro jde lEifRr;ka

vaxzsth cgh[kkrk iz.kkyh ls rqyuk %vaxzsth cgh[kkrk iz.kkyh ls rqyuk %vaxzsth cgh[kkrk iz.kkyh ls rqyuk %vaxzsth cgh[kkrk iz.kkyh ls rqyuk %vaxzsth cgh[kkrk iz.kkyh ls rqyuk % Hkkjrh; cgh[kkrk iz.kkyh esa igys tek vkSj ckn esa

uke dh ensa fy[kh tkrh gSa tcfd vaxzsth i)fr esa igys uke (Debit) dh ensa vkSj ckn esa tek

(Credit) dh ensa fy[kh tkrh gSA vU; vUrjksa ds fuEufyf[kr 'kh"kZd fn;s tk ldrs gSa %

1- cfg;ksa dk Lo:i 2- ly] eksM+ ;k LrEHk 3- /kujkf'k fy[kus dk rjhdk 4- L;kgh dk mi;ksx

5- Hkk"kk 6- frfFk fy[kus dk <ax 7- [kkrksa ds i{k 8- ;ksx fy[kuk o ckdh fudkyus dk rjhdk

9- To vkSj By dk mi;ksx 10- eky lEca/kh [kkrsA

uohu 'kCnkoyh %uohu 'kCnkoyh %uohu 'kCnkoyh %uohu 'kCnkoyh %uohu 'kCnkoyh %tek uke fljk isVk cUncgh

uke udycgh tek udycgh Ø;okilh cgh foØ;okilh cgh [kqnjk jksdM+cgh

dPph jksdM+ cgh C;kt cgh rdkns dh cgh tkdM+ cgh iuosjh cgh iDdh jksdM+ cgh

rdiV~Vh fpV~Bh cgh gq.Mh cgh [kqnjk udy cgh

lgk;d lkexzh %lgk;d lkexzh %lgk;d lkexzh %lgk;d lkexzh %lgk;d lkexzh % 1- pkd MLVj 2- CySd cksMZ 3- jksyj cksMZ 4- jkstukepk 5- jksdM+ iqLrd

o vU; [kkrs 6- O;kolkf;d laLFkkuksa ds Hkkjrh iz.kkyh ds vfUre [kkrs 7- O;kogkfjd mnkgj.k

8- O;kolkf;d laxBuksa ds ys[ks 9- O;kolkf;d laxBuksa dk Hkze.k 10- ys[kkdkj ds lk{kkRdkjA

f'k{k.k dk;Zfof/kf'k{k.k dk;Zfof/kf'k{k.k dk;Zfof/kf'k{k.k dk;Zfof/kf'k{k.k dk;Zfof/k (Teaching Procedure) %

1- loZizFke Nk=ksa dks izkphu Hkkjr esa O;kikj ds fodflr Lo:i dk Kku djrs gq, ys[kkadu

dh iw.kZ] oSKkfud vkSj LorU= iz.kkyh ds :i esa egktuh cgh[kkrksa dks crkuk gksxk ;fn

gks lds rks bl izdkj dh cfg;ka d{kk esa iznf'kZr djsaA

{ 141 }

2- bl iz.kkyh esa mi;ksx dh tkus okyh cfg;ksa dh tkudkjh nsa vkSj ykdj fn[kk;saA

3- ys[kkadu ds fofHkUu pj.kksa dks le>k;saA

4- le;≤ ij oSKkfud Lo:i vkSj nksgjk ys[kk iz.kkyh ls lEca/k Hkh LFkkfir djrs

tk;saA

5- ,d&,d djds fofHkUu cfg;ksa esa lkSnksa dk fy[kuk Li"V djsaA

6- izR;sd cgh dk vH;kl vyx&vyx djk;saA

7- ,d cgh dk vH;kl iw.kZ gksus ij gh vkxs dh cgh ij c<+saA

8- fefJr lkSns nsdj mUgsa NkaVus vkSj ys[kkadu djus dk vH;kl djk;ksaA

9- [krkSuh vkSj vfUre ys[kksa dks Hkh le>k;sa o vH;kl djk;sA

10- okLrfod cfg;ka ;k mudk Lo:i cuokdj Hkh vH;kl djk;saA

11- Hkkjrh; cgh[kkrk iz.kkyh dk ewY;kadu djsaA

12- vk;dj dk n`f"Vdks.k izLrqr djsaA

f'k{k.k fof/k;ka %f'k{k.k fof/k;ka %f'k{k.k fof/k;ka %f'k{k.k fof/k;ka %f'k{k.k fof/k;ka % 1- O;k[;ku fof/k 2- fopkj foe'kZ fof/k 3- leL;k lek/kku fof/k

4- iz'uksRrj fof/k 5- izk;ksfxd fof/k 6- izn'kZu fof/k 7- ifj;kstuk fof/k 8- x`gdk;Z 9- izfDVl

lSVA

ewY;kadu ;kstukewY;kadu ;kstukewY;kadu ;kstukewY;kadu ;kstukewY;kadu ;kstuk % d{kk esa f'k{k.k ds le; gq, fopkj&foe'kZ] iz'uksRrj rFkk vUr esa fd;s

x;s iz'uksa] x`gdk;Z vkfn ds ek/;e ls Nk=ksa ds vf/kxe dk irk yxk;k tk ldrk gSA bdkbZ

dh lekfIr ij yh tkus okyh bdkbZ (Unit Test) ijh{kk ls izR;sd Nk= dh =qfV;ksa vkSj

leÖkkUrj (Learning Gaps) dk Kku gks tkrk gS vkSj vko';drkuqlkj mipkjkRed f'k{k.k dk

vk;kstu fd;k tk ldrk gSA

bdkbZ ijh{kk %bdkbZ ijh{kk %bdkbZ ijh{kk %bdkbZ ijh{kk %bdkbZ ijh{kk %

vfr y?kq mRrjh; iz'u % vfr y?kq mRrjh; iz'u % vfr y?kq mRrjh; iz'u % vfr y?kq mRrjh; iz'u % vfr y?kq mRrjh; iz'u % (Unit Testing) % % % % %

1- Hkkjrh; cgh[kkrk iz.kkyh eas fdu Hkk"kkvksa esa ys[kkadu dk;Z fd;k tkrk gS \

2- Hkkjrh; cgh[kkrk iz.kkyh ds vUrxZr mi;ksx dh tkus okyh izeq[k nks cfg;ksa ds uke

crkvksaA

3- fljk esa D;k fy[kk tkrk gS \

4- fof/k feyku fdls dgrs gS \

5- tek udy cgh fdls dgrs gS \

6- isVk fdls dgrs gS \

7- iDdh jksdM+ cgh fdls dgrs gS \

8- [kqnjk udycgh D;k gS \

9- uke udy cgh fdls dgrs gS \

{ 142 }

10- eky cgh fdls dgrs gS \

11- tkdM+ cgh fdls dgrs gS \

12- rdknk cgh fdls dgrs gS \

13- fpV~Bh cgh fdls dgrs gS \

14- gq.Mh fdls dgrs gS \

15- C;kt cgh fdls dgrs gS \

16- iusoj cgh fdls dgrs gS \

17- tek [kpZ ls vki D;k le>rs gSa \

18- cUn cgh ls D;k vk'k; gS \

19- fljk esa D;k fy[kk tkrk gS \

20- isVk esa D;k fy[kk tkrk gS \

21- jksdM+ cgh esa fdruh lysa gksrh gSa \

22- tek o uke udy cgh esa fdruh lysa gksrh gS \


1- Hkkjrh; cgh[kkrk iz.kkyh D;ksa yksdfiz; gS\

2- dPph jksdM+cgh esa m/kkj O;ogkj dks fdl izdkj fy[kk tkrk gS\

3- egktuh [kkrs dh fo'ks"krk,a crkb;s \

4- Hkkjrh; cgh[kkrk dh yksdfiz;rk ds dksbZ ik¡p dkj.k crkb;s \

5- egktuh iz.kkyh dh dksbZ ikap fo'ks"krk,a crkb;s \

6- dPph jksdM+ cgh vkSj iDdh jksdM+ cgh esas vUrj crkb;s \

7- tek udy cgh vkSj uke udy cgh esa vUrj crkb;s \

8- Hkkjrh; cgh[kkrk iz.kkyh ds dksbZ ikap nks"k crkb;s\

9- ^Hkkjrh; cgh[kkrk iz.kkyh viw.kZ ,oa voSKkfud gSA* Li"V fdft;s \

10- fof/k feyku ls D;k vk'k; gS\

11- uke udy cgh ds nks dkYifud ysu&nsu fyf[k;s \

12- tek udy cgh fdls dgrs gS \

13- cUn cgh fd fo'ks"krk,a crkvks \

14- iDdh jksdM+ cgh ds ykHk fyf[k;s \

15- [kkrksa dk M~;ks<+k djus ls D;k vfHkizk; gS \

16- [kqnjk jksdM+ cgh ij ,d fVIi.kh fy[kks \

17 fVIi.kh fy[kks &1- Ø; cgh 2- foØ; okilh cghA

18- jksdM+ cgh vkSj udy cgh essa dksbZ rhu vUrj fy[ksa\

19- fof/k deku ij laf{kIr fVIi.kh fy[kkss\

{ 143 }


1- dPph o iDdh jksdM+ cgh esa D;k vUrj gS \

2- Hkkjrh; cgh[kkrk iz.kkyh ds xq.k o nks"k D;k gS \

3- Hkkjrh; cgh[kkrk iz.kkyh ds lq/kkj ds dksbZ ikap lq>ko nhft;s \

4- egktuh vkSj nksgjk ys[kk iz.kkyh essa vUrj crkb;s \

5- Hkkjrh; cgh [kkrk iz.kkyh ls D;k vk'k; gS \ bldh fo'ks"krk,a crkb;sA

6- Hkkjrh; cgh [kkrk iz.kkyh dh izeq[k cfg;ksa dks le>kb;s \

7- Hkkjrh; cgh [kkrk iz.kkyh ,oa vaxzsth iz.kkyh dh rqyuk dhft;s \

8- Hkkjrh; cgh [kkrk iz.kkyh ds dksbZ ik¡p xq.k nks"k crkb;sA

9- Hkkjrh; cgh [kkrk iz.kkyh ds nks"kksa dks nwj djus ds dksbZ nl mik; crkb;s \

10- Hkkjrh; cgh [kkrk iz.kkyh ds xq.k crkb;s \


1- fuEu fyf[kr ysunuksa ls Jh xkSjh 'kadj lksekuh dh dPph jksdM+ cgh laor~ 2052 vxgu

lqnh 10 fnukad 27 uoEcj 2006 fnu lkseokj dh rS;kj dhft;sA

¼1½ jksdM+ ckdh 20]000½

¼2½ jktsUnz ls 2500½ :- dk eky [kjhnkA

¼3½ udn eky cspk 1250½ :-

¼4½ fnus'k dqekj dks 1950½ :- fHktok;s muls 50½ :- dk cV~Vk feykA

¼5½ lquhy ls 500 :- izkIr gq,A

¼6½ LVsV cSad esa 500½ :- tek djk,A

¼7½ foKkiu O;; 50 :-A

¼8½ LVs'kujh [kjhnh 50 :-A

2- iz'u Øekad 1 ls dPph jksdM+ cgh cukvks \

{ 145 }

vkn'kZ iz'u&i=fo"k; & iqLrikyu ,oa ys[kkdeZfo"k; & iqLrikyu ,oa ys[kkdeZfo"k; & iqLrikyu ,oa ys[kkdeZfo"k; & iqLrikyu ,oa ys[kkdeZfo"k; & iqLrikyu ,oa ys[kkdeZ

d{kk & d{kk & d{kk & d{kk & d{kk & XI

le; % 3 ?k.Vsle; % 3 ?k.Vsle; % 3 ?k.Vsle; % 3 ?k.Vsle; % 3 ?k.Vs iw.kkZad&100 iw.kkZad&100 iw.kkZad&100 iw.kkZad&100 iw.kkZad&100

funsZ'k %&funsZ'k %&funsZ'k %&funsZ'k %&funsZ'k %&

¼1½ lHkh iz'u vfuok;Z gSaA iz'u Øekad 6 ls 20 rd esa vkUrfjd fodYi gSaA

¼2½ iz'u Øekad 1 ls 5 rd oLrqfu"B iz'u gksaxsA ftlds vUrxZr fjDr LFkkuksa dh iwfrZ]

,d 'kCn esa mRrj] tksM+h cukbZ;s] lR;@vlR; ,oa lgh fodYi dk p;u djuk

gSA izR;sd iz'u 5 vad dk gSA

¼3½ iz'u Øekad 6 ls 10 rd izR;sd iz'u 4 vad dk gSA



iz'u 1-iz'u 1-iz'u 1-iz'u 1-iz'u 1- lgh fodYi pqfu, &

(i) oLrqvksa rFkk lsokvksa dk Ø; foØ; tks ykHk dekus ds fy, fd;k tkrk gS] dgykrk

gS %& 1

¼v½ O;olk; ¼c½ O;kikj

¼l½ is'kk ¼n½ QeZ

(ii) ;fn reke iz;klksa ds ckn Hkh ryiV dk ;ksx ugha feyrk rks vUrj dh jkf'k ls

[kksyk tk;sxkA 1

¼v½ Ø; [kkrk ¼c½ mpUr [kkrk

¼l½ foØ; [kkrk ¼n½ fpV~Bk

(iii) O;kikj [kkrk ls Kkr gksrh gS & 1

¼v½ ldy ykHk ¼c½ ldy gkfu

¼l½ 'kq) ykHk ¼n½ ldy ykHk ,oa ldy gkfu

(iv) nkf;Ro ,oa lEifRr;k¡ Øe'k% 50]000 :i;s o 78]000 :i;s gSaA vUrj dh jkf'k

gksxhA 1

¼v½ ysunkj ¼c½ _.k i=

¼l½ ykHk ¼n½ iw¡th

(v) egktuh i)fr esa m/kkj Ø; fy[kk tkrk gS &

¼v½ tek udy cgh esa ¼c½ uke udy cgh esa

¼l½ cUn cgh esa ¼n½ tkdM+ cgh esa

{ 146 }

iz'u 2-iz'u 2-iz'u 2-iz'u 2-iz'u 2- fjDr LFkkuksa dh iwfrZ dhft, %& 5

¼v½ dPph jksdM+ cgh eas --------------------- lys gksrh gSA

¼c½ tek udy cgh esa eky [kkrs ds lkFk --------------------- 'kCn fy[kk tkrk gSA

¼l½ uke udy cgh esa --------------------- lys gksrh gSA

¼n½ eky dk nku --------------------- [kkrk esa ØsfMV fd;k tkrk gSA

¼b½ bdgjk iz.kkyh esa dsoy O;fDrxr~ o --------------------- ds fy, ys[ks j[ks tkrs gSaA

iz'u 3-iz'u 3-iz'u 3-iz'u 3-iz'u 3- lgh tksM+h feykb;s & 5

¼v½ xSj O;kikfjd laLFkkvksa dk ewy (i) izkfIr Hkqxrku [kkrs dh lgk;rk ls

mn~ns'; rS;kj fd;k tkrk gS

¼c½ izkfIr Hkqxrku [kkrk (ii) vnRr O;; gSA

¼l½ vk; O;; [kkrk (iii) oSKkfud iz.kkyh ugha gSA

¼n½ pkyw o"kZ esa ftu O;;ksa dk Hkqxrku (iv) jksdM+ cgh dk lkjka'k gSA

ugha fd;k x;k gS os

¼b½ bdgjk ys[kk iz.kkyh fglkc fdrkc (v) ykHk dekuk ugha gksrk gSA

j[kus dh

iz'u 4-iz'u 4-iz'u 4-iz'u 4-iz'u 4- ,d 'kCn esa mRrj nhft;sA 5

¼v½ ,slh ys[kk i)fr tks nksgjh ys[kk iz.kkyh ij vk/kkfjr ugha gksrh mls dgrs gSA

¼c½ ,dy izfof"B iz.kkyh esa dkSu ls [kkrs j[ks tkrs gSA

¼l½ nks i{kksa ds e/; gksus okyk ekSfnzd O;ogkj dkSu lk ysunsu gSA

¼n½ foØ; [kkrk lnSo gksrk gSA

¼b½ O;fDrxr [kkrs dk MsfcV 'ks"k dgykrs gSA

iz'u 5-iz'u 5-iz'u 5-iz'u 5-iz'u 5- lR;@vlR; crkb;sA 5

¼v½ vafre Lda/k ryiV ds ckgj iznf'kZr fd;k tkrk gSA

¼c½ ryiV dk esy [kkuk [kkrkcgh dh 'kq)rk dh vdkn~; izek.k ugha gSA

¼l½ ijh{kk lwph fglkc dh dsoy xf.kr laca/kh ifj'kq)rk dk izek.k gSA

¼n½ fpV~Bk ls O;kikj dh vkfFkZd fLFkfr dh tkudkjh izkIr ugha gksrh gSA

¼b½ O;kikj [kkrs esa leLr vizR;{k O;;ksa dks fy[kk tkrk gSA

iz'u 6-iz'u 6-iz'u 6-iz'u 6-iz'u 6- O;kikfjd cV~Vs ,oa uxn cV~Vs esa dksbZ rhu vUrj fyf[k,A 4

{ 147 }

vFkokvFkokvFkokvFkokvFkok

izek.kd dk izk:i cukb;sA

iz'u 7-iz'u 7-iz'u 7-iz'u 7-iz'u 7- pkyw O;olk; dh ekU;rk ls vki D;k le>rs gSa \ 4


ys[kkadu ds vk/kkjHkwr fl)kUr crkb;sA

iz'u 8-iz'u 8-iz'u 8-iz'u 8-iz'u 8- nksgjk ys[kk iz.kkyh dh fo'ks"krk,¡ fyf[k,A 4


nksgjk ys[kk iz.kkyh ds nks"k crkb;sA

iz'u 9-iz'u 9-iz'u 9-iz'u 9-iz'u 9- Ø; cgh esa fdu O;ogkjksa dk ys[kk ugha fd;k tkrk \ 4


jksdM+ cgh ds izdkj fyf[k,A

iz'u 10-iz'u 10-iz'u 10-iz'u 10-iz'u 10- [krkSuh djus ds fu;e la{ksi esa fyf[k,A 4


[kkrkcgh dk egRo crkb;sA

iz'u 11-iz'u 11-iz'u 11-iz'u 11-iz'u 11- fuEufyf[kr O;ogkjksa dks Hkksiky esa O;kikjh _"kHk dqekj dh nSfud iath esa fyf[k,A 5

2006 tuojh

1 & O;kikj izkjaHk fd;k & eky 91]500 :i;s rFkk udn 22]500 :i;s lsA

6 & lqjs'k ls 10% O;kikfjd NwV rFkk 5% udn NwV ij 4]000 :i;s dk eky

udn [kjhnkA

15 &fuft iz;ksx gsrq 100 :- dk eky vkSj 200 :i;s jksdM+ ls fudkysA

25 &lksuw dks udn eky cspk 24]000 :i;sA

31 &_pk dks osru fn;k & 8]000 :i;s


tuZy ds dksbZ ik¡p ykHk fyf[k,A

iz'u 12-iz'u 12-iz'u 12-iz'u 12-iz'u 12- cSad lek/kku fooj.k fdls dgrs gSa \ ;g D;ksa cuk;k tkrk gS \ 5


fuEufyf[kr lwpukvksa ls 31 ekpZ] 2007 dks cSad lek/kku fooj.k cukb, &

(i) jksdM+cgh vuqlkj cSad 'ks"k 9]750 :-A

(ii) 25 ekpZ dks 500 :- dk ,d psd cSad eas tek fd;k x;k ftldk laxzg.k 2 vizSy

dks gqvkA

{ 148 }

(iii) 26 ekpZ dks fot; dks tkjh fd;k x;k 1]000 :- dk psd Hkqxrku gsrq 4 vizSy dks

izLrqr fd;k x;kA

(iv) ,d xzkg us 400 :- lh/ks cSad esa tek fd;s ftldh lwpuk 5 vizSy dks izkIr gqbZA

(v) cSad us 700 :- chek izhfe;e ds fn;s ftldk ys[kk jksdM+cgh esa ugha fd;k x;kA

iz'u 13-iz'u 13-iz'u 13-iz'u 13-iz'u 13- fofue; foi= ,oa izfrKki= esa vUrj fyf[k,A 5


1 tuojh 2007 dks t; us fot; ls 1]000 :i;s dk eky [kjhnkA nwljs fnu

vk/kk /ku udn nsdj 'ks"k jkf'k ds fy, fcy ij 2 ekg dh Lohd`fr nhA 4 Qjojh

dks fot; us bls 5% ¼izfr'kr½ cV~Vs ij Hkquk fy;kA ns; frfFk ij t; us viuh

Lohd`fr pqdk nhA

fot; ,oa t; dh iqLrdksa esa vko';d tuZy izfof"V;k¡ dhft,A

iz'u 14-iz'u 14-iz'u 14-iz'u 14-iz'u 14- ewY;âkl dh mRifRr ds dkj.kksa dks le>b;sA 5


,d dEiuh us 1 tuojh 2004 dks 30]000 :i;s dh ,d e'khu [kjhnhA blh o"kZ

1 tqykbZ dks ,d vkSj ubZ e'khu 10]000 :i;s esa [kjhnh ftldh LFkkiuk ij 2]000

:i;s [kpZ fd;s x;sA 1 tqykbZ 2006 dks dEiuh us 1 tuojh 2004 dks [kjhnh gqbZ

e'khu vizpfyr gks tkus ds dkj.k 14]000 :i;s esa csp nhA

izR;sd o"kZ 31 fnlEcj dks lEifRr dh ewy ykxr ij 10% okf"kZd nj ls âkl

yxk;k tkrk gSA 2004 ls 2006 rd dk e'khu [kkrk cukb;sA

iz'u 15-iz'u 15-iz'u 15-iz'u 15-iz'u 15- vk;kstu o lap; esa vUrj cukb;sA 5


31 fnlEcj 2006 dks ,d O;kikjh ds ryiV esa fuEufyf[kr ensa iznf'kZr gS &

nsunkj & 20]000 :i;s

Mwcr _.k & 2]000 :i;s

vkidks nsunkjksa ij 5% lafnX/k _.kksa ds fy, vk;kstu djuk gSA vko';d tuZy

izfof"V;k¡ nhft, o enksa dks ykHk&gkfu [kkrs o fpV~Bs esa iznf'kZr dhft,A

iz'u 16-iz'u 16-iz'u 16-iz'u 16-iz'u 16- ^^ryiV [kkrkcgh dh 'kq)rk dk vdkV~; izek.k ugha gS** le>kb;sA 6


fuEukafdr 'ks"kksa ls ,d O;kikjh dk ryiV 31 fnlEcj 2006 dks cukb;s &

fcds gq, eky dh ykxr & 1]50]000 :i;s

nsunkj & 60]000 :i;s

{ 149 }

ysunkj & 30]000 :i;s

LFkk;h lEifRr;k¡ & 50]000 :i;s

O;; & 20]000 :i;s

fcØh & 2]00]000 :i;s

iw¡th & 91]000 :i;s

vkgj.k & 1]000 :i;s

izkjfEHkd jgfr;k & 40]000 :i;s

iz'u 17-iz'u 17-iz'u 17-iz'u 17-iz'u 17- laf{kIr fVIi.kh fyf[k,A ¼dksbZ & 3½ 6

(i) vnRr O;;

(ii) iwoZnRr O;;

(iii) miftZr O;;

(iv) vuqikftZr O;;


fuEufyf[kr ryiV ls ,d O;kikjh dk 31-12-2006 dks lekIr gksus okys o"kZ ds

fy, vafre [kkrs rS;kj dhft,A

Dr. ryiVryiVryiVryiVryiV Cr.

fooj.kfooj.kfooj.kfooj.kfooj.k jkf'k ¼:- esa½jkf'k ¼:- esa½jkf'k ¼:- esa½jkf'k ¼:- esa½jkf'k ¼:- esa½ fooj.kfooj.kfooj.kfooj.kfooj.k jkf'k ¼:- esa½jkf'k ¼:- esa½jkf'k ¼:- esa½jkf'k ¼:- esa½jkf'k ¼:- esa½

vafre Lda/k 10]000 iw¡th 20]000

nsunkj 8]000 ysunkj 4]000

LFkk;h lEifRr;k¡ 15]600 lkekU; lap; 4]000

vizR;{k O;; 4]600 foØ; 60]000

jksdM+ 12]200 vnRr etnwjh 400

csps x;s eky dh ykxr 38]000

88]40088]40088]40088]40088]400 88]40088]40088]40088]40088]400

lek;kstu &lek;kstu &lek;kstu &lek;kstu &lek;kstu &

¼1½ Mwcr _.kksa ds fy, nsunkjksa ij 10% vk;kstu dhft,A

¼2½ 400 :i;s LVkWQ cksul dks"k esa gLrkUrfjr dhft,A

¼3½ 6]000 :i;s lkekU; lap; esa gLrkUrfjr dhft,A

iz'u 18-iz'u 18-iz'u 18-iz'u 18-iz'u 18- xSj O;kikfjd laLFkkvksa ds vk; ds L=ksrksa dk o.kZu dhft,A 6


31 fnlEcj 2006 dks lekIr gksus okys o"kZ ds ,d lkfgR; lfefr ds fuEufyf[kr

izkfIr ,oa Hkqxrku gSa &

{ 150 }

izkIr pUnk & 1]100 :i;s

fofu;ksx ij C;kt & 380 :i;s

Hkk"k.k ls vk; & 2]320 :i;s

fdjk;k fn;k & 210 :i;s

QqVdj O;; & 100 :i;s

foKkiu O;; & 210 :i;s

NikbZ O;; & 125 :i;s

lfefr ds ikl us'kuy yk;czsjh ds 1000 :i;s okys nLk 4% _.ki= gSA 31

fnlEcj 2006 dks fdjk;s ds 80 :i;s rFkk NikbZ ds 95 :i;s vnRr gSaA

vk;&O;; [kkrk cukb;sA

iz'u 19-iz'u 19-iz'u 19-iz'u 19-iz'u 19- voLFkk fooj.k o fpV~Bs esa vUrj fyf[k,A 6


viw.kZ ys[kk iz.kkyh dh lhek,a fyf[k, A

iz'u 20-iz'u 20-iz'u 20-iz'u 20-iz'u 20- Hkkjrh; cgh[kkrk iz.kkyh dh yksdfiz;rk ds dkj.k fy[ksaA 6


fuEu O;ogkjksa dks ysdj dPph jksdM+cgh cukb;s &

bUnkSj ds loZJh MkW0 vfuy dk fufr pS= lqnh \ laor 2063 cq/kokj fnukad 28

vDVwcj 2006 dks jksdM+ ckdh :- 675 Fkh ml fnu mUgksaus Jh Vh- vHk; dks

:- 250 pqdk;s ,oa :- 300 Jh ';ke euksgj ls ik;sA mUgksaus :- 120 dk eky Jh

xksiky dks udnh cspkA :- 35 ,d ukSdj dks ekg Qkxqu laor 2063 dk osru

pqdk;kA :- 338 dk eky Jh eqjkjhyky ls m/kkj [kjhnkA

{ 151 }

vkn'kZ mRrjfo"k; & iqLrikyu ,oa ys[kkdeZfo"k; & iqLrikyu ,oa ys[kkdeZfo"k; & iqLrikyu ,oa ys[kkdeZfo"k; & iqLrikyu ,oa ys[kkdeZfo"k; & iqLrikyu ,oa ys[kkdeZ

d{kk & d{kk & d{kk & d{kk & d{kk & XI

le; % 3 ?k.Vsle; % 3 ?k.Vsle; % 3 ?k.Vsle; % 3 ?k.Vsle; % 3 ?k.Vs iw.kkZad&100 iw.kkZad&100 iw.kkZad&100 iw.kkZad&100 iw.kkZad&100

mRrj- 1mRrj- 1mRrj- 1mRrj- 1mRrj- 1 5 vad 5 vad 5 vad 5 vad 5 vad

(i) c&O;kikj (ii) c&mpUr [kkrk

(iii) n&ldy ykHk ,oa ldy gkfu (iv) n&iwath

(v) v&tekudy cgh esa


¼v½ vkBvkBvkBvkBvkB ¼c½ ukeukeukeukeuke

¼l½ N%N%N%N%N% ¼n½ Ø;Ø;Ø;Ø;Ø; ¼b½ jksdM+jksdM+jksdM+jksdM+jksdM+


¼v & V½ ¼c & IV ½

¼l & I½ ¼n & II ½ ¼b & III ½


¼v½ viw.kZ ys[kk iz.kkyh ;k ,dy izfof"B iz.kkyh

¼c½ jksdM+ ,oa O;fDrxr [kkrs ¼l½ foRrh;

¼n½ tek ¼b½ nsunkj


¼v½ lR; ¼c½ lR;

¼l½ lR; ¼n½ vlR; ¼b½ vlR;

mRrj 6-mRrj 6-mRrj 6-mRrj 6-mRrj 6- 4 vad 4 vad 4 vad 4 vad 4 vad

v-v-v-v-v- O;kikfjd cV~VkO;kikfjd cV~VkO;kikfjd cV~VkO;kikfjd cV~VkO;kikfjd cV~Vk udn cV~Vkudn cV~Vkudn cV~Vkudn cV~Vkudn cV~Vk

¼1½ mn~ns'; foØ; c<+kuk 'kh?kz Hkqxrku iznku

¼2½ ys[kk cfg;ksa esa ugha fd;k tkrk cfg;ksa esa ys[kk gksrk gSA

¼3½ vof/k ;k le; eky Ø; djrs le; fn;k Hkqxrku djrs le; fn;k

tkrk gSA tkrk gSA

{ 152 }

vFkokvFkokvFkokvFkokvFkok M/s Prashant & Brothers Bhopal.

Cash VoucherVoucher No. Dated ...........

Debit ............................................... Amount ............................................... Rs. ............................................... Total Rs.

Debit ............................................... Amount ............................................... Rs. ............................................... Total Rs.

Accountant Manager Proprietor

mRrj 7-mRrj 7-mRrj 7-mRrj 7-mRrj 7- O;kikj yEcs le; rd pyrk jgsxk vkSj cUn ugha gksxkA D;ksafd nh?kZdkyhu O;kikj

esa fofu;kstd /ku yxkus ds fy, vkrqj jgrk gSA lEifRr ij f?klkoV vof/k ds

vk/kkj ij yxkbZ tkrh gSA 4 vad4 vad4 vad4 vad4 vad


ys[kkadu ds vk/kkjHkwr fl)kUr &

1- f}i{kh; fl)kUr

2- tk¡p djus ;ksX; ckg~; izek.k dk fl)kUr

3- ,sfrgkfld ykxr fl)kUr

4- vkxe fu/kkZj.k fl)kUr

5- feyku fl)kUr

mRrj 8-mRrj 8-mRrj 8-mRrj 8-mRrj 8- nksgjk ys[kk iz.kkyh dh fo'ks"krk,a & 4 vad 4 vad 4 vad 4 vad 4 vad

¼1½ nks i{k

¼2½ U;k; laxr

¼3½ iw.kZ oSKkfud iz.kkyh

¼4½ ykHk&gkfu dk Kku

¼5½ [kkrksa dk oxhZdj.k


nksgjk ys[kk iz.kkyh ds nks"k &

1- NksVs ,oa vf'kf{kr O;kikjh ds fy, vuqi;qDr

2- vf/kd [kphZyh

3- fu;eksa dh fØ;k'khyrk esa dfBukbZ

4- Hkzked fu"d"kZ dh svk'kadk

5- =qfV;ksa dk irk yxkuk dfBuA

Received R

upees ......

{ 153 }

mRrj 9-mRrj 9-mRrj 9-mRrj 9-mRrj 9- Ø; cgh esa ys[kk ugha fd;k tkrk & 4 vad4 vad4 vad4 vad4 vad

¼1½ izs"k.k ij Hksts x;s eky dk

¼2½ ilanxh dh 'krZ ij Hksts x;s eky dk

¼3½ lEifRr;k¡ ds Ø; dkA


jksdM+ cgh ds izdkj &

1- lk/kkj.k jksdM+ cgh

2- f}&LrEHkh; jksdM+ cgh

3- f=LrEHkh; jksdM+ cgh

4- y?kq jksdM+ cgh

mRrj 10-mRrj 10-mRrj 10-mRrj 10-mRrj 10- [krkSuh djus ds fu;e & 4 vad 4 vad 4 vad 4 vad 4 vad

¼1½ [krkSuh dk vk/kkj

¼2½ i`Fkd [kkrs [kksyuk

¼3½ ,d uke dk ,d gh [kkrk

¼4½ lacaf/kr [kkrs ds izHkkfor i{k esa [krkSuh djukA

¼5½ ls To vkSj ^dks* By dk iz;ksx

¼6½ i`"B la[;k fy[kuk

¼7½ fnukad rFkk jkf'kA


[kkrkcgh dk egRo &

1- lEiw.kZ tkudkjh dh izkfIr

2- le; dh cpr

3- lkSnksa dks ns[kus esa lqfo/kk

4- xf.krh; 'kq)rk dh tk¡p

mRrj 11-mRrj 11-mRrj 11-mRrj 11-mRrj 11- _"kHk dqekj dh iath & 4 vad4 vad4 vad4 vad4 vad

frfFkfrfFkfrfFkfrfFkfrfFk fooj.kfooj.kfooj.kfooj.kfooj.k [kkrk i"B [kkrk i"B [kkrk i"B [kkrk i"B [kkrk i"B foQyu jkf'k foQyu jkf'k foQyu jkf'k foQyu jkf'k foQyu jkf'k lekdyu jkf'klekdyu jkf'klekdyu jkf'klekdyu jkf'klekdyu jkf'k

2006 Rs. Rs.

tuojh1 Lda/k [kkrk uke 91]500 &

jksdM+ [kkrk uke 22]500 & ia¡wth [kkrs ls & 1]14]000¼O;kikj izkjaHk fd;k½

{ 154 }

6 Ø; [kkrk uke 3]600 &

jksdM+ [kkrs ls & 180

cV~Vk [kkrs ls & 3]420

¼4000@dk 15 eky 10% O;k- NwV

rFkk 5% udn NwV ij [kjhnk½

15 vkgj.k [kkrk uke 300

Ø; [kkrs ls & 100


¼eky ,oa jksdM+ fudkys½

25 jksdM+ [kkrk uke 24]000

foØ; [kkrs ls 24]000

¼udn eky cspk½

31 osru [kkrk uke 8]000


¼osru fn;k½

egk;ksxegk;ksxegk;ksxegk;ksxegk;ksx 1]49]900 1]49]900 1]49]900 1]49]900 1]49]900 1]49]900 1]49]900 1]49]900 1]49]900 1]49]900

mRrj 12-mRrj 12-mRrj 12-mRrj 12-mRrj 12- jksdM+ cgh ,oa iklcqd ds 'ks"k esa vUrj ds dkj.k ,oa lek/kku gsrq cSad lek/kkufooj.k cuk;k tkrk gS cSad lek/kku fooj.k ,d fooj.k gS tks eq[;r% ikl cqd ds'ks"k dk jksdM+ cgh ls feyku ds fy, rS;kj fd;k tkrk gSA ¼fdUgh 3 dkj.kksa dkfoLrkj visf{kr gS½ 3 vad3 vad3 vad3 vad3 vad


cSad lek/kku foorj.k ¼fnukad 31 ekpZ] 2007 dks½cSad lek/kku foorj.k ¼fnukad 31 ekpZ] 2007 dks½cSad lek/kku foorj.k ¼fnukad 31 ekpZ] 2007 dks½cSad lek/kku foorj.k ¼fnukad 31 ekpZ] 2007 dks½cSad lek/kku foorj.k ¼fnukad 31 ekpZ] 2007 dks½

fooj.kfooj.kfooj.kfooj.kfooj.k foLrkj jkf'k foLrkj jkf'k foLrkj jkf'k foLrkj jkf'k foLrkj jkf'k jkf'kjkf'kjkf'kjkf'kjkf'kRs. Rs.

jksdM+cgh vuqlkj 'ks"k Dr. & 9]750tksM+k &tksM+k &tksM+k &tksM+k &tksM+k &(i) fuxZfer psd tks Hkqxrku gsrq izLrqr ugha gqvkA 1]000(ii) xzkgd }kjk cSad esa fd;k x;k lh/kk HkqxrkuA 400

1]400?kVk;k &?kVk;k &?kVk;k &?kVk;k &?kVk;k & 11]150 11]150 11]150 11]150 11]150(i) psd Hkstk x;k ij lax`ghr ughaA 500(ii) chek izhfe;e cSad }kjk nh xbZ fdUrq bls jksdM+ esa 700 1]200 ugha fy[kk x;kA

iklcqd vuqlkj 'ks"k Cr. 9]9509]9509]9509]9509]950

{ 155 }

mRrj 13-mRrj 13-mRrj 13-mRrj 13-mRrj 13- fofu;e foi= ,oa izfrKki= esa vUrj & 4 vad 4 vad 4 vad 4 vad 4 vad

vUrj dkvUrj dkvUrj dkvUrj dkvUrj dk fofu;e foi=fofu;e foi=fofu;e foi=fofu;e foi=fofu;e foi= izfrKki=izfrKki=izfrKki=izfrKki=izfrKki=

vk/kkjvk/kkjvk/kkjvk/kkjvk/kkj

1 i{kdkj fofu;e foi= esa rhu i{kdkj izfrKki= esa dsoy nks i{kdkj

gks ldrs gS & ys[kd] LohdRrkZ gksrs gSa ys[kd] izkIrdRrkZ

iznku dRrkZ

2 ys[kd ysunkj }kjk fy[kk tkrk gSA nsunkj }kjk fy[kk tkrk gSA

3 vkns'k ,oa blesa Hkqxrku dk vkns'k fn;k blesa Hkqxrku djus dh izfrKk

izfrKk tkrk gSA dh tkrh gSA

¼blds vfrfjDr Hkh rhu vUrj gks ldrs gS½


fot; dh iqLrd esa & iathfot; dh iqLrd esa & iathfot; dh iqLrd esa & iathfot; dh iqLrd esa & iathfot; dh iqLrd esa & iath

2007 t; [kkrk uke 1000 &tuojh 1 foØ; [kkrs ls & 1000

¼eky m/kkj cspk½tuojh 2 jksdM+ [kkrk uke 500 &

izkIr foi= [kkrk uke 500 &t; ls & 1000

¼Hkqxrku esa jksdM+ o foi= izkIr fd;k½Qjojh 4 cSad [kkrk uke 498 &

cV~Vk [kkrk uke 2 & izkIr foi= ls & 500¼foi= dks Hkquk;k½

t; dh iqLrd esa & iatht; dh iqLrd esa & iatht; dh iqLrd esa & iatht; dh iqLrd esa & iatht; dh iqLrd esa & iath 2007 Ø; [kkrk uke 1000 &tuojh 1 fot; ls & 1000

¼eky m/kkj [kjhnk½tuojh 2 fot; uke 1000 &

jksdM+ [kkrs ls & 500 ns; foi= [kkrs ls & 500

¼jksdM+ o Lohd`fr nh½ ekpZ 4 ns; foi= [kkrk uke 500 &


¼foi= dk Hkqxrku fd;k½

{ 156 }

mRrj 14-mRrj 14-mRrj 14-mRrj 14-mRrj 14- ewY;âkl dh mRifRr ds dkj.k & 5 vad 5 vad 5 vad 5 vad 5 vad ¼1½

fujUrj iz;ksx

¼2½ ewy inkFkksZ dh lekfIr

¼3½ le; O;rhr gksuk

¼4½ nw?kZVuk

¼5½ vizpyu

¼6½ cktkj ewY; esa fxjkoV

fdUgh 5 dk foLrkj visf{kr gSA


e'khu [kkrke'khu [kkrke'khu [kkrke'khu [kkrke'khu [kkrk

frfFkfrfFkfrfFkfrfFkfrfFk fooj.kfooj.kfooj.kfooj.kfooj.k jkf'kjkf'kjkf'kjkf'kjkf'k frfFkfrfFkfrfFkfrfFkfrfFk fooj.kfooj.kfooj.kfooj.kfooj.k jkf'kjkf'kjkf'kjkf'kjkf'k

2004 2004 ewY;âkl [kkrs dkstuojh1 jksdM+ [kkrs ls 30]000 fnlEcj (i) 3000

31 (ii) $ 600 3]600tqykbZ 2 jksdM+ [kkrs ls 12]000

¼10]000$2]000½ 2004 'ks"k ys-@x-fnlEcj (i) 27]00031 (ii) $11400 38]400

42]00042]00042]00042]00042]000 42]00042]00042]00042]00042]0002005 'ks"k ys-@x- 2005 ewY;âkl [kkrs dkstuojh 1 (i) 27]000 fnlEcj (i) 3000

(ii) $11]400 38]400 (ii) $1]200 4]2002005 'ks"k ys-@x-fnlEcj (i) 24]00031 (ii) $10]200 34]200

38]40038]40038]40038]40038]400 38]40038]40038]40038]40038]4002006 'ks"k ys-@x- 2006 jksdM+ [kkrs dks 14]000tuojh1 (i) 24]000 tqykbZ 1 ewY;âkl [kkrs dks 1]500

(ii) $10]200 34]200 ¼6 ekg½2006 ykHk gkfu [kkrs dks 8]500fnlEcj ewY;âkl [kkrs dks 1]20031 'ks"k ys-@x- 9]000

34]20034]20034]20034]20034]200 34]20034]20034]20034]20034]2002007 'ks"k ys-@x-tuojh1 9]0009]0009]0009]0009]000

{ 157 }

mRrj 15-mRrj 15-mRrj 15-mRrj 15-mRrj 15- vk;kstu ,oa lap; esa vUrj & 5 vad 5 vad 5 vad 5 vad 5 vadvUrj dkvUrj dkvUrj dkvUrj dkvUrj dk vk;k stuvk;k stuvk;k stuvk;k stuvk;k stu lap;lap;lap;lap;lap;vk/kkjvk/kkjvk/kkjvk/kkjvk/kkj1 vk'k; Kkr nkf;Roksa ;k gkfu;ksa dh iwfrZ vKkr nkf;Roksa ;k vfuf'pr

gsrq dh xbZ O;oLFkk dks vk;kstu gkfu;ksa dh iwfrZ ds fy, cuk;sdgk tkrk gSA x;k ¼ykHk½ dks lap; dgrsgSA

2 vko';drk ;g vfuok;Z :i ls dh tkus okyh lap; ,sfPNd gS O;oLFkk esaO;oLFkk gS pkgs O;olk; esa YkkHk gks i;kZIr ykHk gksus ij bls cuk;k;k gkfu tk ldrk gSA

3 mn~ns'; vk;ks;tu dk eq[; mn~ns'; Kkr tcfd lap; dk eq[; mn~ns';nkf;Roksa ds fy, O;oLFkk djuk gSA O;olk; dh vkfFkZd fLFkfr dks

l`n`<+ djuk gSA

vFkokvFkokvFkokvFkokvFkokiathiathiathiathiath

2006 ykHk gkfu [kkrk uke 1000 &fnlEcj lafnX/k _.k vk;kstu [kkrs ls & 100031

¼nsunkjksa ij 5% lafnX/k _.kvk;kstu djus ij½

ykHk&gkfuykHk&gkfuykHk&gkfuykHk&gkfuykHk&gkfu31-12-2000 ds fy,31-12-2000 ds fy,31-12-2000 ds fy,31-12-2000 ds fy,31-12-2000 ds fy,

Mwcr _.k 2000lafnX/k _.k vk;kstu [kkrs 1000ls

fpV~BkfpV~BkfpV~BkfpV~BkfpV~Bk31-12-2006 ds fy,31-12-2006 ds fy,31-12-2006 ds fy,31-12-2006 ds fy,31-12-2006 ds fy,

nkf;Ronkf;Ronkf;Ronkf;Ronkf;Ro jkf'kjkf'kjkf'kjkf'kjkf'k lEifRr;k¡lEifRr;k¡lEifRr;k¡lEifRr;k¡lEifRr;k¡ jkf'kjkf'kjkf'kjkf'kjkf'kRs. nsunkj 20]000 Rs.

?kVk- lafnX/k _.kvk;kstu &1]000 19]000

mRrj 16-mRrj 16-mRrj 16-mRrj 16-mRrj 16- ryiV [kkrkcgh dh 'kq)rk dk vdkV~; izek.k ugha gS D;ksafd ryiV ds nksuksa i{kksa

dk ;ksx fey tkus ds ckn Hkh v'kqf) gks ldrh gSA tSls & 6 vad 6 vad 6 vad 6 vad 6 vad

Hkwy pwd dh v'kqf)fglkc laca/kh v'kqf)lS)kafrd v'kqf){kfriwjd v'kqf) gks tkus ds ckn Hkh ryiV dk nksuksa i{kksa dk ;ksx cjkcj gksrk gSA

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vFkokvFkokvFkokvFkokvFkok,d O;kikjh dk ryiV,d O;kikjh dk ryiV,d O;kikjh dk ryiV,d O;kikjh dk ryiV,d O;kikjh dk ryiV

31-12-2006 dks31-12-2006 dks31-12-2006 dks31-12-2006 dks31-12-2006 dksfooj.kfooj.kfooj.kfooj.kfooj.k [kkrk i`"B[kkrk i`"B[kkrk i`"B[kkrk i`"B[kkrk i`"B fodyu jkf'kfodyu jkf'kfodyu jkf'kfodyu jkf'kfodyu jkf'k lekdyu lekdyu lekdyu lekdyu lekdyujkf'kjk f'kjk f'kjk f'kjk f'k

Rs. Rs. fcds gq, eky dh ykxr] 1]50]000 & nsunkj 60]000 & ysunkj & 30]000

LFkk;h lEifRr;k¡ 50]000 & O;; 20]000 & fcØh & 2]00]000 iw¡th & 91]000 vkgj.k 1]000 & izkjafHkd jgfr;k 40]000 &

;ksx ;ksx ;ksx ;ksx ;ksx 3]21]000 3]21]000 3]21]000 3]21]000 3]21]000 3]21]000 3]21]000 3]21]000 3]21]000 3]21]000

uksV %&uksV %&uksV %&uksV %&uksV %& fcds gq, eky dh yxkr nh gksus ds dkj.k izkajfHkd jgfr;ka ugha fy[kk tk;sxk,oa vafre jgfr;ka fodyu essa fy[kk tk;sxkA

mRrj 17-mRrj 17-mRrj 17-mRrj 17-mRrj 17- vnRr O;; &vnRr O;; &vnRr O;; &vnRr O;; &vnRr O;; & lsok igys izkIr dj yh xbZ ysfdu Hkqxrku ugh fd;k x;kAiwoZnRr O;;&iwoZnRr O;;&iwoZnRr O;;&iwoZnRr O;;&iwoZnRr O;;& igys Hkqxrku fd;k x;k lsok ckn essa yh tkuh gSAmikftZr vk;&mikftZr vk;&mikftZr vk;&mikftZr vk;&mikftZr vk;&lsok ns nh xbZ gS ysfdu vk; ¼etnwjh@ossru½ feyuk ckdh gSAvuqikftZr vk;&vuqikftZr vk;&vuqikftZr vk;&vuqikftZr vk;&vuqikftZr vk;&vfxze izkfIr gS ftlls lacaf/kr lsok ckn eass nh tk;saxh A

vFkokvFkokvFkokvFkokvFkokO;kikj ,oa ykHk&gkfu [kkrkO;kikj ,oa ykHk&gkfu [kkrkO;kikj ,oa ykHk&gkfu [kkrkO;kikj ,oa ykHk&gkfu [kkrkO;kikj ,oa ykHk&gkfu [kkrk

31-12-2006 dks lek- gksus okys o"kZ ds fy,31-12-2006 dks lek- gksus okys o"kZ ds fy,31-12-2006 dks lek- gksus okys o"kZ ds fy,31-12-2006 dks lek- gksus okys o"kZ ds fy,31-12-2006 dks lek- gksus okys o"kZ ds fy,fooj.kfooj.kfooj.kfooj.kfooj.k jkf'kjkf'kjkf'kjkf'kjkf'k fooj.k fooj.k fooj.k fooj.k fooj.k jkf'kjkf'kjkf'kjkf'kjkf'k

csps x;s eky dh ykxr 38]000 foØ; 60]000 ldy ykHk & ys-@x- 22]000 ¼ykHk&gkfu [kkrs dks½

60]000 60]000 vizR;{k O;; 4]600 ldy ykHk & ys-@x- 22]000 Mwcr _.k vk;kstu 800 ¼O;kikj [kkrs ls½ ¼8000 ij 10%½ LVkWQ cksul dks"k 400 lkekU; lap; 6]000 'kq) ykHk ys-@x- 10]200 ¼iwath [kkrs dks½

22]00022]00022]00022]00022]000 22]00022]00022]00022]00022]000

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fLFkfr fooj.kfLFkfr fooj.kfLFkfr fooj.kfLFkfr fooj.kfLFkfr fooj.k31-12-2006 dks31-12-2006 dks31-12-2006 dks31-12-2006 dks31-12-2006 dks

nkf;Ronkf;Ronkf;Ronkf;Ronkf;Ro jkf'kjk f'kjk f'kjk f'kjk f'k lEefRr;k ¡lEefRr;k ¡lEefRr;k ¡lEefRr;k ¡lEefRr;k ¡ j k f'kjk f'kjk f'kjk f'kjk f'kiw¡th & 20]000 30]200 LFkk;h lEifRr;k¡ 15]600'kq) ykHk $ 10]200 vafre Lda/k 10]000

ysunkj 4]000 nsunku & 8000lkekU; lap; 4]000 ?kV;k lap; & 800 7]200tks u;k lap; $ 6]000 10]000LVkWQ cksul dks"k 400 jksdM+ 12]200vnRr etnwjh 400

45]000 45]000 45]000 45]000 45]000 45]00045]00045]00045]00045]000

mRrj 18-mRrj 18-mRrj 18-mRrj 18-mRrj 18- xSj O;kikfjd laLFkkvksa ds vk; ds L=ksr & 6 vad 6 vad 6 vad 6 vad 6 vad¼1½ izos'k 'kqYd] ¼2½ pUnk] ¼3½ nku] ¼4½ vkthou lnL;rk 'kqYd¼5½ C;kt ¼6½ fdjk;k ¼7½ euksjatu ls vk;¼8½ iqjkus v[kckjksa o if=dkvksa dh fcØh ¼9½ olh;r esa feyh /kujkf'k¼10½ lefiZr fuf/k] ¼11½ vuqnku¼fdUgh 5 dk foLrkj visf{kr gS½

vFkokvFkokvFkokvFkokvFkok,d lkfgR; lfefr dk vk;&O;; [kkrk,d lkfgR; lfefr dk vk;&O;; [kkrk,d lkfgR; lfefr dk vk;&O;; [kkrk,d lkfgR; lfefr dk vk;&O;; [kkrk,d lkfgR; lfefr dk vk;&O;; [kkrk

31 fnlEcj 2006 dks lek- gksus okys o"kZ ds fy,31 fnlEcj 2006 dks lek- gksus okys o"kZ ds fy,31 fnlEcj 2006 dks lek- gksus okys o"kZ ds fy,31 fnlEcj 2006 dks lek- gksus okys o"kZ ds fy,31 fnlEcj 2006 dks lek- gksus okys o"kZ ds fy,fooj.kfooj.kfooj.kfooj.kfooj.k jkf'kjkf'kjkf'kjkf'kjkf'k fooj.kfooj.kfooj.kfooj.kfooj.k jkf'kjkf'kjkf'kjkf'kjkf'k

fdjk;k & 210 iznku pank 1]100tks vnRr fdjk;k $ 80 290QqVdj 100 fofu;ksx ij C;kt& 380foKkiu 210 tks- mikftZr C;kt $ 20 400NikbZ & 125tks vnRr NikbZ $ 95 220 Hkk"k.k ls vk; 2]320vkf/kD; 3000

3]820 3]820 3]820 3]820 3]820 3]8203]8203]8203]8203]820

Working Note -

4% _.ki= ¾ 100 X 10 ¾ 10]000 C;kt ¾ 10]000 X 4 ¾ 400

100 C;kt feyk & 380mikftZr ¼cdk;k½ ¾ 20

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mRrj 19-mRrj 19-mRrj 19-mRrj 19-mRrj 19- voLFkk fooj.k o fpV~Bs eas vUrj & 8 vad 8 vad 8 vad 8 vad 8 vad

vUrj dkvUrj dkvUrj dkvUrj dkvUrj dk voLFkk fooj.kvoLFkk fooj.kvoLFkk fooj.kvoLFkk fooj.kvoLFkk fooj.k fpV~Bk ¼fLFkfr fooj.k½fpV~Bk ¼fLFkfr fooj.k½fpV~Bk ¼fLFkfr fooj.k½fpV~Bk ¼fLFkfr fooj.k½fpV~Bk ¼fLFkfr fooj.k½vk/kkjvk/kkjvk/kkjvk/kkjvk/kkj1 fLFkfr ,dy izfof"V iz.kkyh ds vk/kkj ij f} & izfof"V iz.kkyh ds vk/kkj ij

j[kh xbZ iqLrdksa dh fLFkfr esa voLFkk j[kh xbZ iqLrdksa dh fLFkfr esafpV~Bkfooj.k cuk;k tkrk gSA cuk;k tkrk gSA

2 mn~ns'; iaw¡th Kkr djuk gSA O;kikj dh fLFkfr Kkr djuk gSA3 ryiV blds cukus ds fy;s ryiV ugha bls cukus ds igys ryiV dk fuekZ.k

cuk;k tkrk o ;g laHko Hkh ugha gSA fd;k tkrk gSA mlds vk/kkj ijfpV~Bk cuk;k tkrk gSA

4 rF;ks viw.kZ ys[kksa ds dkj.k fdlh u fdlh lHkh lkSnksa dk ys[kk fd;s tkus dsdk ?kwVuk rF; ds ?kwVus dh laHkkouk jgrh gSA dkj.k rF; ?kwVus dh laHkkouk ugha

jgrhA5 laifRr;ksa HkkSfrd fujh{k.k ds vk/kkj ij okLrfod gksrk gS D;ksa fuiVo nkf;Roksa vuqekfur gksrk gSA iziath ds 'ks"kksa ij vk/kkfjr gksrk gSAdk ewY;

vFkokvFkokvFkokvFkokvFkokviw.kZ ys[kk iz.kkyh dh lhek,¡ &¼1½ vO;fDrxr ys[kksa dh mis{kk¼2½ ryiV cukuk laHko ugh¼3½ NydiV dh laHkkouk gksuk¼4½ rqyukRed v+++++/;;u laHko ugha¼5½ lgh foRrh; fLFkfr dk Kku izkIr u gksuk¼6½ mi;ksxh vkadMsa izkIr u gksuk¼7½ v'kqf) dk fu:i.k u gksuk¼8½ O;olk; ds foØ; ds le; lEifRr;ksa dk mfpr ewY;kadu laHko ughA

¼dksbZ 5 fcUnqvksa dk foLrkj visf{kr gS½

mRrj 20-mRrj 20-mRrj 20-mRrj 20-mRrj 20- Hkkjrh; cgh[kkrk iz.kkyh dh yksdfiz;rk ds dkj.k &¼1½ oSKkfud¼2½ ljy ,oa Li"V¼3½ laf{kIrrk¼4½ LFkkuh; Hkk"kkvksa dh fyfi¼5½ lLrh i)fr

¼ foLrkj visf{kr gS ½

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vFkokvFkokvFkokvFkokvFkokloZJh MkW0 vfuy dh dPph jksdM+ cgh iUuk ua- 26

AA Jh x.ks'kk; ue% fufr ps=lqnh 2 laor 2063cq/kokj fnukad 28 vDVwcj 2006 bZ-AA

tek uketek uketek uketek uketek uke1 2 3 4 5 6 7 81 2 3 4 5 6 7 81 2 3 4 5 6 7 81 2 3 4 5 6 7 81 2 3 4 5 6 7 8675½ Jh jksdM+ ckdh 250½ HkkbZ Vh- vHk; ds ukes 250½ [kkrs isVs

fn;s300½ HkkbZ ';ke euksgj ds tek 300½ 35½ Jh osru [kkrs ukes 35½ ekg Qkxqu dk

[kkrs isVs iznku osru pqdk;k120½ Jh eky [kkrs tek 120½ udn fcØh 338½ Jh eky [kkrs ukes 338½ HkkbZ eqjkjhyky

ls eky [kjhnk338½ Jh eqjkjh ds tek 338½ eky m/kkj 723½

[kjhnk 1433 810 Jh jksdM+ ckdh

1]433

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izHkko'kkyh ys[kkdeZ f'k{k.kizHkko'kkyh ys[kkdeZ f'k{k.kizHkko'kkyh ys[kkdeZ f'k{k.kizHkko'kkyh ys[kkdeZ f'k{k.kizHkko'kkyh ys[kkdeZ f'k{k.k

iqLrikyu o ys[kkdeZ ds dk;Z esa fo|kFkhZ dqN =qfV;ka djrs gSaA ;fn izkjEHk ls gh bu

=qfV;ksa dk /;ku j[kk tk; vkSj muds fujkdj.k dh O;oLFkk dh tk; rks fuf'pr :i ls

lqifj.kke lkeus vk ldrs gSaA ,slh dqN =qfV;ksa dk fooj.k o muds funku ds mik; fuEu izdkj gSa %

¼d½¼d½¼d½¼d½¼d½ izk:i ls lEcaf/kr =qfV;ka %izk:i ls lEcaf/kr =qfV;ka %izk:i ls lEcaf/kr =qfV;ka %izk:i ls lEcaf/kr =qfV;ka %izk:i ls lEcaf/kr =qfV;ka %

1- [kkrkcgh esa [kkrksa ds 'kh"kZd mfpr :i esa u fy[kukA

2- fnukad ds [kkus eas o"kZ dks u fy[kukA

3- lgk;d iqLrdksa ds mfpr izk:i u cukukA

4- ydM+h ;k IykfLVd dh Ldsy dk mi;ksx fd;s fcuk gh ykbusa cuk ysukA

5- [kkrksa ds ck;sa vkSj nk;sa dksuksa ij MsfcV vkSj ØsfMV u fy[kukA

6- tuZy esa J.F. vkSj [kkrksa esa L.F. dk [kkuk cukukA

7- jksdM+ iqLrd ds nk;sa vkSj ok;sa dksus ij Receipt vkSj Payment u fy[kukA

¼[k½¼[k½¼[k½¼[k½¼[k½ vadxf.krh; v'kqf);ka %vadxf.krh; v'kqf);ka %vadxf.krh; v'kqf);ka %vadxf.krh; v'kqf);ka %vadxf.krh; v'kqf);ka %

1- jkstukepk] [kkrs vkSj ryiV ds ;ksx yxkus esa xyrh djukA

2- /kujkf'k ds [kkus esa jkf'k fy[krs le; bdkbZ] ngkbZ] lSdM+k] gtkj vkfn dks ,d

lh/k esa u fy[kukA

3- /kujkf'k ds [kkus esa jkf'k fy[krs le; chp esa (Comma) dk iz;ksx u djukA

4- /kujkf'k ds [kkus esa jkf'k fy[krs le; dqN vad vaxzsth esa rFkk dqN fgUnh esa fy[kukA

5- jkf'k fy[krs le; Cutting vkSj Overwriting djukA

6- C;kt] cV~Vk] deh'ku] vkfn dh x.kuk djus esa xyfr;ka djukA

¼x½¼x½¼x½¼x½¼x½ iqLrikyu dh dk;Ziz.kkyh ls lEcaf/kr v'kqf);ka %iqLrikyu dh dk;Ziz.kkyh ls lEcaf/kr v'kqf);ka %iqLrikyu dh dk;Ziz.kkyh ls lEcaf/kr v'kqf);ka %iqLrikyu dh dk;Ziz.kkyh ls lEcaf/kr v'kqf);ka %iqLrikyu dh dk;Ziz.kkyh ls lEcaf/kr v'kqf);ka %

1- jkstukeps esa lkSnksa dk mfpr fooj.k (Narration) u fy[kukA

2- ,d izfof"B lekIr gks tkus ds ckn fooj.k ds [kkus esa ykbu u [khpaukA

3- jkstukeps vkSj [kkrksa esa A/c 'kCn dk mi;ksx u djukA

4- O;fDr;ksa ds ukeksa ds ckn Hkh A/c 'kCn dk mi;ksx djukA

5- 'ks"k fudkyus ds ckn ml ij mfpr fnukad u fy[kukA

6- ,d i"B ls nwljs i"B ij jkstukeps dk ;ksx ys tkrs le; B/F rFkk C/F u fy[kukA

7- jkstukeps esa izfof"B;ksa esa ØsfMV dk [kkrk fy[krs le; mfpr LFkku u NksM+ukA

8- jksdM+ iqLrd esa 'C-Contra' u fy[kuk ;k mls L.F. ds LFkku ij okmpj uEcj ds

[kkus esa fy[kukA

9- rhu [kkus okyh jksdM+ cgh esa cV~Vs [kkrs (Discount Account) dk Hkh 'ks"k fudkyukA

10- lgk;d iqLrdksa ¼Ø; iqLrd] foØ; iqLrd] Ø; okilh iqLrd] foØ; okilh iqLrd

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vkfn½ esa lkSns dh iw.kZ lwpuk u nsukA

¼?k½¼?k½¼?k½¼?k½¼?k½ iqLrkyu ds rduhdh 'kCnksa ds fy[kus esa v'kqf) djuk rFkk %iqLrkyu ds rduhdh 'kCnksa ds fy[kus esa v'kqf) djuk rFkk %iqLrkyu ds rduhdh 'kCnksa ds fy[kus esa v'kqf) djuk rFkk %iqLrkyu ds rduhdh 'kCnksa ds fy[kus esa v'kqf) djuk rFkk %iqLrkyu ds rduhdh 'kCnksa ds fy[kus esa v'kqf) djuk rFkk %

1- Purchases Book ds LFkku ij Purchase Book.

2- Sales Book ds LFkku ij Sale Book.

3- Salaries vkSj Wages ds LFkku ij Salary vkSj Wages vkfnA

¼Pk½¼Pk½¼Pk½¼Pk½¼Pk½ iqLrkyu ds fu;e vkSj fl)kUrksa ds ikyu ls lEcaf/kr v'kqf);ka %iqLrkyu ds fu;e vkSj fl)kUrksa ds ikyu ls lEcaf/kr v'kqf);ka %iqLrkyu ds fu;e vkSj fl)kUrksa ds ikyu ls lEcaf/kr v'kqf);ka %iqLrkyu ds fu;e vkSj fl)kUrksa ds ikyu ls lEcaf/kr v'kqf);ka %iqLrkyu ds fu;e vkSj fl)kUrksa ds ikyu ls lEcaf/kr v'kqf);ka %

1- lHkh [kkrksa dk 'ks"k fudkyus esa 'Balance' 'kCn dk iz;ksx djuk tcfd bls dsoy

iawthxr [kkrksa ds fy, gh iz;ksx djuk gS rFkk vk;xr dks rks O;kikj vkSj ykHkgkfu

[kkrs esa LFkkukUrfjr djrs gSaA

2- O;kikfjd NwV dks Hkh jksdM+h NwV dh rjg ls [kkrksa eas izfo"B djukA

3- lgk;d iqLrdksa vkSj [kkrksa esa vUrj u dj ikuk] ;Fkk Ø; iqLrd (Purchases

Book) vkSj Ø; [kkrk (Purchases Account)A

4- uxn Ø; vkSj uxn foØ; dks O;fDrxr [kkrksa esa fy[kdj mUgsa ysunkj vkSj nsunkj cuk ysukA

5- O;kikj lapkyu ds O;;ksa rFkk osru vkfn dks ikus okys ds O;fDrxr [kkrksa esa Hkh

fy[k nsukA

6- fefJr izfof"B;ksa (Compound Entries) dh [krkSuh esa xfYr;ka djukA

Nk=ksa }kjk dh xbZ xfYr;ksa ds lq/kkj ds mik; %Nk=ksa }kjk dh xbZ xfYr;ksa ds lq/kkj ds mik; %Nk=ksa }kjk dh xbZ xfYr;ksa ds lq/kkj ds mik; %Nk=ksa }kjk dh xbZ xfYr;ksa ds lq/kkj ds mik; %Nk=ksa }kjk dh xbZ xfYr;ksa ds lq/kkj ds mik; %

Nk= ykijokgh ds dkj.k iqLrikyu vkSj ys[kkdeZ dk;Z esa vusd izdkj dh NksVh&NksVh

xfYr;ka ckj&ckj djrs gSaA v/;kid dks muesa ys[kkdeZ ds fy, mfpr eukso`fRr vkSj vknrksa dk

fodkl djuk gksxkA okf.kT; fo"k; ds Nk=ksa esa iqLrikyu o ys[kkdeZ dk;Z ds fy, 'kq)rk]

Li"Vrk] rdZ;ksX;rk vkSj rqjUr fu.kZ; ysus dh {kerk dk fodkl fd;k tkuk vko';d gSA

v/;kid dks d{kkdk;Z vkfn dk mfpr fujh{k.k djds muds }kjk dh tkus okyh xfYr;ksa dks

fu:fir djrs jguk pkfg,A bl dk;Z ds fy, dqN lkekU; lq>ko fuEu izdkj gSa %

1- xf.krh; v'kqf);ksa ¼;ksx] 'ks"k vkfn½ dks nwj djus ds fy, muesa lgh] Li"V] lkQ vkSj

Øec) :i esa vadksa dks fy[kus dh vknr dk fodkl djsaA

2- ;Fkk LFkku mUgsa /kujkf'k ds vadksa esa 'Comma' dk mi;ksx djus dh vknr dk fodkl djsaA

3- x`gdk;Z] d{kkdk;Z vkfn eas lq/kkj ds fy, fyf[kr esa viuh fVIi.kh nsaA

4- ';keiV~V ij dksbZ iz'u gy djrs le; ges'kk ys[kkdeZ dh Hkh vko';drkvksa dks iwjk

djus dk /;ku j[kssaA

5- dksbZ Hkh bdkbZ izkjEHk djrs le; igys mldh lS)kafrd i"BHkwfe rS;kj dj ysa ftlesa ys[kkadu

dh lHkh fØ;kvksa dks mfpr :i esa crk nsa rHkh ml ij vkafdd vkSj O;ogkfjd iz'u djsaA

6- ys[kkadu dk;Z ds vH;kl ij vf/kd tksj nsa rFkk dksbZ Hkh dk;Z ftlesa ys[kkdeZ dh

vko';drkvksa dks u ekuk x;k gks] Lohdkj u djsaA

f'k{kd funsZf'kdk % okf.kT;ek/;fed f'k{kk e.My] e/;izns'k] Hkksiky

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Transcript of f'k{kd funsZf'kdk % okf.kT;ek/;fed f'k{kk e.My] e/;izns'k] Hkksiky